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NMIMS Assignment

NMIMS Solved Assignment June 2026

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NMIMS (NCDOE) June 2026 Assignments Are Live! Submit Before 27th April 2026

Business Communication

Q.1: A healthcare start-up wants large city hospitals to adopt its new patient-management software. Administrators worry about licence costs, staff training time, and disruption to existing systems. The marketing manager must send a persuasive email to senior administrators to secure a pilot implementation. Using the three-step writing process for persuasive messages, explain how this email should be planned, written, and completed to overcome resistance and obtain approval.

Q.2 (A): A project leader urgently requests two additional analysts for a time-sensitive client assignment. An HR intern replies with the following email: Subject: Re: Need 2 Analysts. Hi, we cannot give you any extra analysts because the budget is tight. You should manage with whoever you already have. Honestly, these last-minute requests put unnecessary pressure on HR and are not our priority right now. This is simply not possible. Next time, please plan your resources properly. Regards, Team HR. Evaluate any 2 shortcomings in this email and explain how a negative message should be structured in this situation (DO NOT WRITE AN EMAIL), including whether a direct or indirect approach would be more suitable.

Q.2 (B): A mid-career marketing professional, Anya, is preparing her resume to switch into the tech industry. She has broad skills and experiences from multiple industries but worries that her past roles won't clearly connect with the requirements of her target roles. She knows that tailoring her resume to align with each company's culture and job description is essential for success, but feels conflicted about how much to modify her story for different employers. Anya must decide whether to create a general resume or develop highly customized versions for each application, balancing time, effort, and effectiveness. Critically evaluate the merits and drawbacks of developing highly customized resumes versus using a generalized format in Anya's situation. Considering the dynamic needs of tech employers and the competitive nature of the industry, justify the strategy you recommend to maximize her chances of conversion, and suggest what improvements she might implement for stronger alignment with employer expectations.

Financial Accounting

Q.1: A regional retail chain is planning to expand operations and is seeking a substantial loan from a leading bank. The bank's credit analysis team has requested a detailed set of financial statements, including the balance sheet, income statement, and cash flow statement, to assess the company's financial stability and liquidity. The retail chain's finance manager is aware that several stakeholders including internal management, creditors, and investors will rely on these statements for their decisions. With the expansion hinging upon approval, the finance manager must ensure the statements present a transparent and accurate financial picture in line with generally accepted accounting principles (GAAP). How should the finance manager apply appropriate financial accounting principles and frameworks to prepare the required financial statements for the bank and other stakeholders? Describe which key principles and accounting conventions must be emphasized to ensure the statements are reliable for credit evaluation and decision-making.

Q.2 (A): TechGen Inc., a rapidly expanding technology firm, recently completed its first fiscal year using a traditional accounting cycle with a combination of manual and automated processes. The finance team encountered challenges in maintaining consistency as the company scaled, particularly with subsidiary books and ledger postings. Some entries were made only in electronic systems, while others used paper ledgers, leading to confusion during trial balance preparation and internal audits. Senior management is now considering consolidating all accounting records onto a single digital platform but fears issues with accuracy, compliance, and transition. Evaluate the pros and cons of consolidating TechGen Inc.'s manual and automated accounting systems into a centralized digital platform. Critically assess which approach would best maintain accuracy, compliance, and audit readiness, considering the potential risks of transition and the need for consistency in record-keeping.

Q.2 (B): The following partial balance sheet (presented in order of liquidity) relates to Adroit Engineers Ltd. as at 31st March 2024. Analyse and compute the company's closing Owner's Equity, given that a revaluation surplus must be created if the land's market value exceeds the net book value, and all investments must be valued at cost or market value, whichever is lower. Assume inventory is correctly stated, no additional outside information is available, and all adjustments must strictly conform to the cost, realization, and conservatism concepts.

Asset/Liability	Rs. (in lakh)
Cash at Bank	12
Bills Receivable	7
Sundry Debtors	22
Inventory (at cost)	18
Market Value of Inventory	16
Quoted Investments (at cost)	13
Market Value of Investments	10
Land (Original Cost)	20
Land (Current Market Value)	38
Outstanding Expenses	4
Creditors	23
Bank Overdraft	6
Long-term Loans (Secured)	30
Reserves & Surplus (before adjustments)	7

Marketing Management

Q.1: EcoClean, a startup specializing in environmentally friendly home cleaning products, has limited capital but aims to disrupt a crowded market dominated by large multinational brands. Through segmentation analysis, EcoClean has identified a small yet growing community of health-conscious urban millennials who value green initiatives and are highly active on social media. The founders are debating how best to deploy their limited resources for maximum impact, especially given the challenges of achieving scale against established competitors. Apply the concepts of concentrated and micromarketing strategies to EcoClean's situation. Which targeting approach should EcoClean prioritize to achieve rapid market traction within its constraints, and how can the company implement this choice to build a loyal customer base?

Q.2 (A): A global beverage brand like Coca-Cola has introduced healthier drink options in response to health concerns and regulations, while continuing to sell its traditional sugary beverages. Evaluate whether the company should emphasize its healthier portfolio or protect its traditional core brand identity. Justify your answer.

Q.2 (B): A fashion retailer plans to enter eco-friendly athletic wear using its established brand name. While the marketing team sees brand equity benefits, others fear dilution of the core fashion brand. Evaluate whether the retailer should use a direct brand extension, introduce a sub-brand, or avoid the extension. Justify your answer.

Micro Economics and Macro Economics

Q.1: A premium electric scooter company, EcoRide Motors, has been operating successfully in a metropolitan city. Over the last six months, the company has observed a significant increase in demand for its scooters, even though the price of the scooter has remained unchanged. The following developments have taken place in the market: The government has announced higher fuel prices and reduced subsidies on petrol vehicles. Consumer income levels have increased due to salary hikes in the IT sector. The government has introduced tax incentives for electric vehicle buyers. There has been growing environmental awareness among consumers. The price of public transport passes has increased. A reputed automobile brand has launched a cheaper substitute electric scooter. Despite no change in EcoRide's product price, sales volume has increased noticeably. Using demand theory, evaluate how each of the above factors would individually affect the demand for EcoRide scooters. Clearly identify which factors would cause a rightward shift and which would cause a leftward shift of the demand curve, and distinguish clearly between a movement along the demand curve and a shift of the demand curve in this context.

Q.2 (A): A domestic airline reduces the ticket price for a popular route from Rs. 5,000 to Rs. 4,000. As a result, the number of passengers increases from 10,000 per month to 13,000 per month. The management wants to understand whether the price cut improved total revenue and whether similar pricing strategies should be adopted on other routes. Compute the price elasticity of demand. Based on your result determine whether demand is elastic, inelastic, or unitary elastic.

Q.2 (B): A multinational telecom company is entering a new international market where there is no historical sales data for its smartphones. Due to high uncertainty regarding consumer preferences, pricing sensitivity, and competitive response, the marketing director proposes using the Delphi technique to forecast initial demand for inventory planning and promotional campaigns. Evaluate the suitability of the Delphi technique in this context and explain how this technique works. Illustrate with a relevant example of how telecom experts' opinions could be used to estimate demand.

Organizational Behavior

Q.1: BrightSol Logistics is facing high employee turnover and declining morale, which the HR audit attributes to authoritarian leadership and limited emotional intelligence among supervisors. Feedback reveals that staff feel undervalued, stressed, and hesitant to voice concerns. The executive team recognizes the link between leadership style, emotional intelligence, and workplace climate, and wants to redesign its management development program to address these interconnected issues. Using emotional intelligence theory, what solutions should BrightSol Logistics incorporate into its leadership training to improve supervisors' empathy, social skills, and motivation, and how would this likely impact organizational culture and team performance?

Q.2 (A): An established financial services company faces high employee turnover and low morale despite offering above-market salaries and comprehensive benefits. Exit interviews reveal pervasive dissatisfaction related to autonomy, lack of recognition, and limited opportunities for challenging work. Senior management debates whether investing more in workplace perks or redesigning jobs with greater intrinsic rewards would better address the issue. They are split between those who believe hygiene factors suffice and those who argue true satisfaction requires addressing higher-level motivators. Evaluate the company's approach to motivation using Herzberg's Two-Factor Theory, critiquing the effectiveness of focusing on hygiene factors versus motivators.

Q.2 (B): A multinational corporation is facing significant intergroup conflicts between its regional offices due to competition for shared resources and perceived inequities in management attention. As tensions rise, productivity within multiple departments suffers, and collaboration breaks down. Leadership is debating whether to prioritize negotiation, mediation, or arbitration as a conflict management approach to restore harmony, but opinions are divided on which method aligns best with the company's culture and long-term strategic objectives. Evaluate the suitability of negotiation and mediation as conflict management techniques for addressing the intergroup conflicts in this context.

Quantitative Methods - I

Q.1: After surveying a sample of 100 new students, the university finds that 40 indicate a preference for Chinese food. The student affairs office wants to determine if this marks a meaningful shift from prior years' 30% rate, guiding future dining options. They require a clear, defensible statistical decision process rather than relying on intuition or anecdote. How should the university use z-scores and standard error calculations to identify whether the proportion of students preferring Chinese food in the new batch is significantly different from the historic 30%? Outline the steps and justify the statistical choices involved.

Q.2 (A): A large retail chain uses a contingency table to analyze the shopping habits of its customers based on gender and number of purchases per week. Despite initial insights from joint and marginal probabilities, the management is debating how much attention should be paid to conditional probabilities for segmenting targeted marketing campaigns. There is also internal disagreement whether the events (gender and number of purchases) are independent or not, especially when tailoring cross-selling strategies. This decision impacts both budget allocation and the accuracy of campaign targeting. Critically evaluate the advantages and limitations of relying on marginal, joint, and conditional probabilities for customer segmentation in this scenario. Assess whether assuming independence or dependence between gender and purchasing behavior improves decision-making, and justify which approach the retail chain should adopt for optimal campaign effectiveness.

Q.2 (B): A national retail chain operates 250 stores across different regions. The average monthly sales per store follow a normal distribution with a mean of $150,000 and a standard deviation of $20,000. Management wants to estimate the probability that a randomly selected store generates monthly sales exceeding $180,000. The results will be used to assess how realistic their premium store classification target is.

Using the normal distribution framework:

1. Calculate the probability that a store earns more than $180,000 in a month.

2. Interpret the result in a managerial context.

3. Based on your findings, comment on whether the premium classification threshold appears too strict or reasonable.

Business Analytics

Q.1: A national retail chain, FreshStyles, is facing declining sales and customer complaints about product availability. The management suspects that the underlying issue stems from inconsistencies in their sales and inventory data collected from multiple branches. Their current datasets contain missing values, duplicates, and inconsistent formatting in date and product codes. Despite using Excel for analysis, the results remain inconclusive and are met with skepticism by stakeholders. The company’s analytics team has been tasked with resolving these data issues to enable trustworthy business insights and inform better inventory and sales strategies. As the lead data analyst for FreshStyles, apply appropriate data cleansing techniques (including missing value treatment, duplicate removal, and format standardization) to this real- world dataset. Describe the sequential steps you would take and explain how your approach ensures data reliability and supports more effective business decision- making?

Q.2 (A): A manufacturing business has recently implemented a probability distribution analysis to better understand and reduce process defects. The operation team is considering whether to fit the data to a Poisson (discrete, PMF-based) or an Exponential (continuous, PDF-based) distribution. Corporate leadership is concerned about the accuracy and effectiveness of using each approach to drive quality improvement initiatives and continuous adaptation. Critically evaluate the merits and drawbacks of modeling defect data using Poisson versus Exponential distributions. Assess how the choice between the two would impact quality assurance, predictive accuracy, and the company’s adaptability to dynamic production environments, justifying your position.

Q.2 (B): A consumer goods company deploys a simple linear regression model to predict monthly sales from advertising spend, yielding an R-squared value of 0.82. However, regional marketing managers note that in some months, major events (such as festivals and supply chain disruptions) may cause large, unpredictable deviations in sales that the regression model does not explain. The executive team must decide how much to trust the model outputs for future campaign planning, and whether to introduce more explanatory variables or develop alternative analytics approaches. Critique the company’s reliance on the current regression model for campaign planning in light of the marketing managers’ observations. How should the executive team weigh the strong R-squared value against external factors, and what improvements or complementary analyses would you recommend to enhance decision-making robustness?

Cost & Management Accounting

Q1. A home appliance manufacturing company is preparing a cost sheet to analyze the production cost of its newly launched electric kettles. During the month of April 2026, the company produced 5,000 units.

The following cost information is available:

Particulars	Amount (Rs.)
Direct Materials	3,00,000
Direct Labour	2,00,000
Direct Expenses	50,000
Factory Rent	60,000
Factory Power & Fuel	40,000
Office and Administrative Expenses	70,000
Selling & Distribution Expenses	80,000

 

The company desires a profit of 20% on Cost. Required:

a) Prepare a Cost Sheet showing:

– Prime Cost

– Factory Cost

– Cost of Production

– Total Cost (Cost of Sales)

b) Calculate the Selling Price per Unit if profit is 20% on total cost.

Q2 (A): A fast-growing electric scooter company has recently expanded production due to increasing demand. However, the CEO notices that despite higher sales, overall profitability is not improving significantly. The finance team suggests implementing budgeting, variance analysis, and performance reports to better understand cost behavior and operational efficiency.

Question:

Explain how Management Accounting techniques can help the company improve planning, cost control, and strategic decision-making in this situation. Support your explanation with relevant examples.

Q.2 (B): A consumer electronics company producing Bluetooth headphones reported different profit figures under Marginal Costing and Absorption Costing during the same financial period. The finance manager observed that production was higher than sales, resulting in unsold inventory at the end of the period.

The management wants to understand why profit figures differ under the two costing methods.

Question:

Explain how Marginal Costing and Absorption Costing treat fixed manufacturing overheads differently, and how this difference leads to variation in reported profit when production exceeds sales.

Human Resource Management

Q.1: A rapidly expanding e-commerce startup has been experiencing mismatches between employee capabilities and job roles, resulting in frequent underperformance and morale issues. The HR team, previously focused on generic job postings and annual performance reviews, now wants to leverage job analysis data to directly inform training, recruitment, and performance management systems. However, they lack a structured process to translate complex job analysis findings into actionable HR strategies that can keep pace with the company’s growth and frequent changes in job content. How should the HR team apply job analysis insights to systematically develop and align competency-based recruitment, performance management, and targeted training programs?

Q.2 (A): Horizon Tech, a rapidly expanding IT services company, needed to hire 50 professionals across various departments within three months. Its revamped selection process included resume screening, online technical tests, multi-stage interviews, and stringent reference and background checks. While the process successfully met hiring targets with candidates who fit both technical and cultural expectations, some department managers observed that certain niche skills were still underrepresented and suggested further customization of recruitment practices. Evaluate the effectiveness of Horizon Tech’s revised selection process in balancing speed, quality, and role-specific requirements.

Q.2 (B): Tech PT, renowned for its corporate training and performance management systems, has experienced declining employee retention rates and mixed results in leadership pipeline development. The company offers a wide array of technical training modules, a career progression framework, wellness initiatives, and performance appraisals linked to rewards. However, team leaders are divided some argue that career development and succession planning programs are failing to adequately prepare employees for future roles, while others believe wellness and employee engagement are not integrated into talent development. Evaluate how Tech PT can improve the integration of career development and succession planning to enhance overall employee retention.

Legal Aspect of Business

Q.1: A startup electronics retailer has recently signed a large contract to supply custom- branded smartwatches to a nationwide fitness chain. The contract specifies exact features and performance standards. However, after initial delivery, the client discovers that a significant percentage of the watches do not match the agreed-upon technical specifications. The client is dissatisfied, threatening legal action and withdrawal from the contract. The retailer’s leadership team must decide how to respond, considering the essential elements of the contract and the remedies available under the Sale of Goods Act, 1930.Apply the legal principles governing conditions and warranties in sales contracts to this scenario. How should the retailer distinguish between a breach of condition and a breach of warranty, and what actions can it take to address the client’s complaints while minimizing legal liability and preserving business relationships?

Q.2 (A): A multinational supplier entered into a year-long exclusive distribution contract with an Indian retail chain. Six months into the agreement, the supplier alleges undue influence by senior executives of the retailer at the time of signing, claiming threats were made during negotiations. The retailer insists the contract was signed with free consent and all terms were clear. Both parties now contest the validity of the contract, with the business at risk of supply chain disruption and reputational loss. Assess the competing claims regarding the enforceability of this contract by analyzing the concept of ‘free consent’ and the doctrine of undue influence as per the Indian Contract Act, 1872. Critique the strengths and weaknesses of each party’s position, and recommend how the dispute should be resolved for optimal commercial and ethical outcomes.

Q.2 (B): A large logistics company mistakenly credits a sum of Rs.1,00,000 to a vendor’s account instead of the intended recipient. The vendor, aware of the extra funds, uses the money for business operations. Later, the error is discovered, and the company requests the vendor to return the sum. The vendor claims he accepted the payment in good faith and is unwilling to return it without compensation for the operational improvements made. Evaluate the legal obligations of the vendor under Section 72 of the Indian Contract Act, 1872, considering the principles of quasi-contract and unjust enrichment. Critically assess whether the vendor is entitled to retain the benefit and suggest the most equitable resolution in this situation. Justify your position by analyzing both parties’ perspectives.

Operations Management

Q.1: A leading bicycle manufacturer is experiencing an unexpected surge in demand for its newly launched electric bikes due to favorable government incentives. The company currently produces 10,000 units daily but must increase output over the next six months while facing limited warehouse space and constrained resources. The operations manager must modify production schedules and allocate resources carefully to avoid costly last-minute changes, maintain lean inventory, and prevent shortages or overproduction.

Identify three specific actions the operations manager should take in adjusting the production schedule and resource allocation for the next six months. Provide justification for each action based on operational efficiency and inventory control.

Q.2 (A): A startup is finalizing sourcing decisions for its family-sized kitchen appliance. It must choose between a single high-quality manufacturer offering reliability and branding benefits, and multiple smaller suppliers that reduce dependency risk but increase coordination complexity. With tight margins and strict launch timelines, the sourcing decision is critical to both risk management and profitability.

Choose either single sourcing or multiple sourcing as the preferred strategy for the startup. Provide three specific points to justify your choice based on risk management and profitability considerations.

Q.2 (B): A leading pharmaceutical company has been producing drugs using an intermittent flow system to handle varying demand and customization. With a new high-demand drug nearing commercialization, top management is considering shifting to a continuous flow system to improve volume and consistency. However, concerns exist regarding flexibility, setup costs, and vulnerability to disruptions.

As an operations consultant, recommend whether the company should shift to a continuous flow system for this new drug. Provide three specific points to justify your recommendation based on production efficiency, flexibility, and risk considerations.

Strategic Management

Q.1: A mid-sized Indian pharmaceutical firm, ‘Natco Pharma’, has historically focused on a cost-focus generic drug strategy, targeting niche therapeutic segments with affordable products. As the industry consolidates and larger multinational firms enter these niches, Natco Pharma sees its market share declining. The management team is contemplating whether to stick with its cost-focus strategy or simultaneously pursue differentiation by introducing value-added features to its drugs (such as enhanced delivery mechanisms). They are wary of the risks of being ‘stuck in the middle. Using Porter’s framework, how should Natco Pharma apply the principles of cost leadership and differentiation to avoid being stuck in the middle? What combination of strategies and operational changes would enable sustainable competitive advantage in a consolidating, competitive market?

Q.2 (A): GreenTech Industries, a mid-sized manufacturer of eco-friendly packaging, has been impacted by a new wave of government regulations limiting emissions (natural environment), while a viral marketing campaign is causing their primary consumer base to demand even greener products (societal environment). At the same time, their suppliers have hiked prices due to rising raw material scarcity (task environment). The leadership must decide where to invest their limited resources for maximum impact. Critically evaluate how the executive team at GreenTech Industries should prioritize their response strategies when faced with simultaneous changes in environmental regulations (natural environment), rising eco-conscious consumer demands (societal environment), and increased supplier costs (task environment).

Q.2 (B): A diversified conglomerate with established interests in food processing, textiles, and construction materials is considering expanding into adjacent (related diversification) sectors, as well as exploring unrelated industries such as fintech and digital healthcare. With market conditions changing swiftly, executives are debating which diversification path would better insulate the firm while positioning it for future growth. You are asked to assess the merits and challenges of related and unrelated diversification in this context and provide a well-justified recommendation to sustain competitive advantage.

Consumer Behaviour

Q.1: A well-known luxury car company is developing a new flagship vehicle targeting affluent professionals who view their possessions as symbols of success and identity. The marketing team wants the car to become an extension of the owner’s self-image and to personify sophistication, innovation, and status. They seek ways to infuse the brand’s personality into every customer touchpoint from product design to digital content in order to foster emotional attachment and drive premium positioning. Explain how the concepts of extended self and brand personification can be used in the design and communication of the new vehicle to emotionally engage this customer segment. Suggest suitable marketing actions.

Q.2 (A): An established luxury car manufacturer notices a decline in sales among younger consumers, despite high product quality and a prestigious brand image. Internal research reveals that the brand’s advertising and showroom layouts highlight tradition and exclusivity, but do not resonate with the values and selective attention of the new generation, who prioritize innovation and sustainability. Complicating matters, repositioning risks alienating loyal customers expecting continuity. Using the concept of perceptual selection (expectations and motives), explain why younger consumers may not respond to the brand’s current marketing messages. Suggest suitable marketing improvements.

Q.2 (B): A consumer-packaged goods company launches a new organic snack line using traditional marketing (health/safety benefits). Despite initial trials, brand loyalty is low. Motivational research reveals deeper desires: buyers want to feel connected to a community of health-conscious individuals (affiliation) and gain respect for their choices (esteem). In a strategic meeting, executives debate whether to shift toward a purpose-driven branding focused on customer community and recognition, or to continue emphasizing rational product benefits. Explain how a purpose-driven branding approach based on these psychogenic needs could help build stronger consumer loyalty.

Corporate Finance

Q.1: A mid-sized Indian manufacturing firm is experiencing declining profitability despite steady revenue growth. The CFO attributes this to escalating operational costs and inefficient asset utilization, compounded by a recent spike in short-term liabilities. The company is considering introducing automated inventory management and tighter receivables policies, but also faces pressure from suppliers demanding shorter payment cycles. The management team must ensure operational efficiency while maintaining liquidity, without compromising on the firm's ongoing investment in quality improvements and expanding production capacity. Drawing on working capital management concepts, how should the firm apply cash flow forecasting, inventory control, and receivables management strategies to optimize liquidity and operational efficiency in this scenario? What specific actions would you recommend to balance short-term obligations and strategic growth initiatives?

Q.2 (A): An Indian manufacturing firm is evaluating the purchase of a machine costing Rs.24,00,000 with the following expected operational data for 5 years: depreciation is calculated using the straight-line method over 5 years with zero salvage value. The machine will generate incremental cash inflows as per the table below. However, it requires an additional working capital investment of Rs.4,50,000 at the end of Year 1, recoverable fully at the end of Year 5. The firm's cost of capital is 10% p.a. and corporate tax rate is 30%. Using the time value of money, determine whether the investment should be undertaken by calculating the Net Present Value (NPV) of all cash flows (including working capital impacts and tax shields on depreciation).

Table:

Year	Incremental Cash Inflows (before tax & depreciation) (Rs.)
1	7,00,000
2	8,00,000
3	9,80,000
4	9,00,000
5	8,50,000

 

Show all intermediate calculations in your answer.

Q.2 (B): A firm has the following market values and component costs:

Component	Market Value (Rs. lakh)	Cost (Before Taxes)
Equity Share Capital	Rs. 1050	15%
Preference Share Capital	Rs. 150	10%
Long-term Secured Debt	Rs. 750	9%
Short-term Unsecured Debt	Rs. 100	11%

 

Corporate tax rate is 25%. The company is considering two alternative financing scenarios for a major expansion: Scenario A – increase secured debt by Rs. 250 lakhs replacing an equal amount of equity; Scenario B – raise preference share capital by Rs. 100 lakhs, reducing unsecured debt and equity equally. Assuming the respective costs remain unchanged and all weights are on the new market value proportions, calculate the WACC for each scenario and determine which scenario yields a lower WACC. Show all steps including tax adjustments and market value re-weighting.

Information Systems for Management

Q.1: ShopSwift is a fast-growing Indian e-commerce startup based in Bengaluru, processing over 50,000 orders daily. One Monday morning, customers began receiving emails from ShopSwift asking them to "re-verify" their payment details by clicking a link emails that ShopSwift never sent. A quick investigation revealed that a disgruntled ex-employee still had active login credentials to ShopSwift's customer database. Over the weekend, he had accessed 2 lakh customer records, including names, addresses, and masked credit card details, and sold the data to a phishing group. Further investigation revealed that ShopSwift had no multi-factor authentication in place, no policy for revoking access when employees left, and no intrusion detection system to flag unusual login activity. The incident has now drawn the attention of CERT-In, which has mandated a response within 6 hours under India's cybersecurity reporting guidelines. Identify three key IS security vulnerabilities in the ShopSwift case and recommend one practical solution for each to prevent such an incident from recurring.

Q.2 (A): QuickKart is a Pune-based e-commerce startup that has grown rapidly by selling a mix of physical products and digital goods including e-books, online course subscriptions, and software licenses to tier 1 and tier 2 cities in India. With 8 lakh registered users and a growing mobile-first customer base, QuickKart is now facing a critical strategic decision. Customer data shows that 60% of new users access QuickKart via regional language interfaces, yet the platform currently operates only in English. Meanwhile, the digital goods segment e-books, subscriptions, and software is growing at 3× the rate of physical product sales, with zero delivery cost and significantly higher margins. However, QuickKart's leadership is unsure whether to invest in expanding its digital goods catalogue or to prioritize building a vernacular (regional language) interface to capture the next wave of Indian internet users. The CEO must present a recommendation to the board next week. Based on the information provided, should QuickKart prioritise expanding its digital goods catalogue or building a vernacular language interface? Justify your recommendation by evaluating the business value, customer impact, and growth potential of each option.

Q.2 (B): MediTrack is a fast-growing Hyderabad-based health-tech startup that digitises patient records and appointment scheduling for 500+ clinics across India. Over the past year, the company scaled rapidly onboarding new clinics, hiring remotely, and migrating all data to a cloud platform to manage growth.

Three months ago, a ransomware attacks encrypted MediTrack's entire patient database. Operations came to a standstill for 72 hours, clinics could not access patient histories, appointments were cancelled, and the company received a ransom demand of Rs.50 lakhs. A post-incident audit revealed that MediTrack had no IS security policy governing employee device usage, no data encryption on its cloud platform, and no data backup or recovery plan in place.

The board is now questioning whether MediTrack's leadership treated information systems as a strategic asset or merely as an operational tool and whether this mindset contributed directly to the crisis.

Explain how MediTrack's failure to align its IS security practices with its growth strategy led to the ransomware crisis. Recommend three strategic measures the CTO should present to the board to ensure IS security becomes an organisational priority going forward.

Organisational Theory, Structure and Design

Q.1: A fast-growing consumer goods company has recently restructured to become less hierarchical and more decentralized, empowering team leaders to make operational and strategic decisions. However, this shift has resulted in increased coalition building and political maneuvering, as individual managers form alliances to gain support for competing product launches and resource access. Senior management is struggling to ensure these coalitions remain constructive and aligned with company values. Apply the relevant political strategies and leadership models to guide how senior management should foster constructive politics while curbing destructive behaviors in this decentralized environment. What mechanisms can be put in place to encourage healthy coalition-building and discourage unethical political tactics?

Q.2 (A): An established Indian manufacturing company, long oriented toward cost leadership in domestic markets, is considering substantial investments in electric vehicle (EV) technology. This strategic shift is motivated by global sustainability trends, strict environmental regulations, and government initiatives like ‘Atmanirbhar Bharat.’ Shareholders are concerned about high initial costs and uncertain market demand, while management believes early adoption will provide a competitive advantage. Evaluate the risks and opportunities involved in reallocating resources toward EV technology under the current Indian strategic management context.

Q.2 (B): EcoTech, a medium-sized engineering firm, has traditionally thrived using a strong classical approach clear hierarchy, rigid procedures, and standardized roles. However, recent staff surveys reflect declining engagement and innovation, while new entrants outpace EcoTech in adapting to changing market needs. The CEO considers pivoting towards a more modern systems-based management style, but senior managers are concerned about losing control and creating confusion. Evaluate the merits and drawbacks of shifting from a classical to a modern, systems-based approach in EcoTech’s context.

Research Methodology

Q.1: Rohit is tasked with comparing the effectiveness of various employee retention strategies as part of his research project. While conducting the literature review, he comes across contradictory studies - some find strong links between flexible work and retention, others see minimal impact. Rohit’s challenge is to objectively synthesise contrasting viewpoints and maintain balanced reporting while avoiding bias or publication bias. Apply the frameworks for critical literature review and ethical reporting to show how Rohit should handle contradictory findings. What steps can he take to ensure objectivity and present a comprehensive synthesis that upholds research integrity?

Q.2 (A): A non-profit organization is conducting a field study to understand community participation dynamics during public health awareness events. The research director is torn between participant observation, which offers an insider’s view but risks researcher bias, and nonparticipant observation, which provides objectivity but may limit access to nuanced social contexts. Senior staff are also concerned about ethical integrity and the need for reliable data to influence policy recommendations. Each method presents unique advantages and dilemmas related to trust, data richness, and impartiality. Evaluate the appropriateness of participant versus nonparticipant observation in achieving the organization’s research goals. Critique both approaches by discussing how ethical, methodological, and practical concerns influence the reliability and depth of findings, and recommend the most suitable method with clear justification.

Q.2 (B): A market research agency is hired to evaluate consumer perceptions of a new grocery store chain. The client suggests relying solely on brief paper-based surveys at the checkout counters, due to the ease of distribution and lack of digital infrastructure in the area. The agency, however, worries about manual data entry errors, low engagement, and incomplete responses. The client insists this is the most practical approach given budget constraints. Critique the client’s preference for exclusive use of paper-based questionnaires in this situation. What trade-offs must be considered between cost, data integrity, and research effectiveness? Justify an improved approach, considering the constraints, that maximizes both efficiency and data quality.

Supply Chain Management

Q.1: A multinational electronics retailer operates 50 stores across India and currently manages inventory separately at each location. After noticing excessive safety stock and rising warehousing costs, management is considering shifting to a centralized distribution strategy using regional distribution centers. However, executives are concerned about higher transportation costs and longer delivery times to remote stores.

Apply the concept of inventory aggregation to recommend how the retailer should redesign its inventory network. Suggest three specific actions the company should take and justify how these actions will reduce safety stock while maintaining service levels.

Q.2 (A): A major Indian retail company is planning transportation for the upcoming festive season, needing to serve both urban and rural markets while balancing speed, cost, and reliability. The firm is considering a mix of air, road, and rail transport along with GPS-enabled route optimization, but faces challenges such as uneven infrastructure, high fuel costs, and last-mile delivery issues in remote areas.

Recommend a suitable multimodal transportation strategy for the festive season. Recommend three specific points and evaluate your choice based on cost, speed, reliability, or infrastructure considerations.

Q.2 (B): A large FMCG company in India has introduced cloud systems, IoT sensors, and AI analytics in its supply chain. While these technologies have improved inventory visibility and responsiveness, the company has also faced data breaches and supplier concerns regarding data sharing. The leadership team is divided on whether to accelerate digital adoption or proceed more cautiously.

Evaluate the available options that would allow the company to move forward with digitalization while minimizing the risk of data breaches. Provide three specific points to justify your recommendation.

Business Valuation

Q.1: Ms. Neha plans to invest Rs.8,00,000 in a fixed deposit for 7 years at an annual interest rate of 12%. Calculate the Effective Annual Rate (EAR) and the maturity value (future value) of the investment assuming interest is compounded once a year, 2 times a year, 4 times a year, and every month. Comment on the results.

Q.2 (A): BlueWave Infrastructure Ltd. is being evaluated for acquisition by a private equity firm. During negotiations, both parties agree that the company’s assets and liabilities should not be considered at their historical book values shown in the balance sheet. Instead, independent professional valuers are appointed to reassess all major assets and liabilities at their fair market value as on the valuation date before determining the company’s overall worth. Identify the valuation method being used and explain how it is calculated. Also discuss its relevance in this situation.

Q.2 (B): XYZ Retail Ltd, a chain of supermarkets operating across South India, reported the following financial data for the year ended March 2026: Net Profit after Tax: Rs.8,00,000, Shareholders’ Equity: Rs.40,00,000, Total Revenue: Rs.1,20,00,000, Total Assets: Rs.60,00,000. Based on the above information, calculate the Return on Equity (ROE) and Asset Turnover Ratio. Briefly interpret what these ratios indicate about the company’s profitability and efficiency.

Capital Market and Portfolio Management

Q.1: An individual investor, Mr. Arjun, recently opened a trading account and wants to invest in equity shares listed on the stock exchange. While placing his first order, he notices several trading terms such as market order, limit order, bid price, ask price, and order matching mechanism on the trading platform. Since he is new to the stock market, he wants to understand how the stock market trading mechanism works before making investment decisions. Question: Explain the structure of the capital market and the trading mechanisms used in modern stock exchanges. In your answer, discuss the role of stock exchanges, brokers, order types, and electronic order matching systems in facilitating efficient trading.

Q.2 (A): A senior manager at an investment firm receives confidential information that a listed company is about to announce a major merger that will significantly increase its share price. Before the news becomes public, the manager considers purchasing shares of the company for personal gain. Question: Identify the ethical and regulatory issues involved in this situation. Explain how securities regulators such as SEBI ensure fair and transparent functioning of capital markets.

Q.2 (B): An investor wants to evaluate the performance of a mutual fund using different risk-adjusted performance measures. The following information is available: Return of the Portfolio (Rp): 14%, Risk-Free Rate (Rf): 6%, Market Return (Rm): 12%, Beta of Portfolio (p): 1.2, Standard Deviation of Portfolio (p): 10%. Required: a) Calculate the Sharpe Ratio of the portfolio. b) Calculate the expected return using CAPM. c) Calculate Jensen’s Alpha and interpret whether the portfolio has outperformed the market.

Financial Derivatives

Q.1: Meera is an investor interested in Solarwave Industries Ltd, currently trading at Rs.950 per share. She is considering two option contracts: A call option with a strike price of Rs.920 and a premium of Rs.60 per share. A put option with a strike price of Rs.980 and a premium of Rs.70 per share. Calculate the intrinsic value, and profit or loss for both the call and put options if the stock price rises to Rs.940 at expiry and if the stock price remains at Rs.950 at expiry. Also calculate the initial time value of both call and put options at the time of purchase. Further, comment on the minimum stock price at expiry at which Meera will start making a profit on the call option and the maximum stock price at expiry at which she will start making a profit on the put option.

Q.2 (A): Arjun, an investor, buys 40 futures contracts of XYZ Motors Ltd. at a futures price of Rs.1,500 per share. Each contract represents 25 shares. The exchange follows daily mark-to-market (MTM) settlement. Over the next three days, the closing futures prices are Rs.1,480 on Day 1, Rs.1,520 on Day 2, and Rs.1,510 on Day 3. Calculate Arjun’s daily profit or loss based on the change in futures prices each day. Also determine the total net gain or loss after three days of MTM settlement.

Q.2 (B): Global Auto Components Ltd., an Indian company operating in Europe, earns revenue in Euros but has long-term debt in Indian Rupees. Due to exchange rate fluctuations, its debt servicing costs have become uncertain. To manage this currency risk, the company enters into a five-year, privately negotiated agreement with an international financial institution to better match its debt obligations with its foreign currency earnings. Identify the type of financial contract entered into by Global Auto Components Ltd. and explain how such contracts play a crucial role in cross-border transactions.

Strategic Cost Management

Q.1: A diversified electronics manufacturer produces both high-volume smartphones and low-volume specialty devices. Using traditional costing, the company found that many overhead costs were being assigned uniformly, resulting in misleading information about the profitability of each product line. After complaints from the product management team that specialty devices appeared unprofitable, the finance director wants to implement Activity-Based Costing (ABC) to analyze where overhead costs are truly incurred. By identifying cost pools and drivers, the company hopes to make informed decisions regarding pricing and product mix to enhance competitiveness. Applying the ABC framework, how should the company restructure its cost allocation process to obtain a more accurate understanding of product-level profitability? Discuss the steps involved in implementing ABC and recommend actions for product mix and pricing decisions based on these new cost insights.

Q.2 (A): A leading infrastructure firm is considering a major investment in new plant machinery and wants to ensure a thorough understanding of all costs over the asset’s lifecycle. The management team is concerned about not only the initial and operating expenses but also the long-term risk, maintenance, residual, financing, inflationary, and external environmental costs. With the increasing emphasis on sustainable practices and financial prudence, the CEO asks the finance team to develop a detailed Life Cycle Costing (LCC) analysis. Critically evaluate the importance of identifying and integrating each major cost component in the Life Cycle Costing (LCC) analysis for the firm’s investment decision. Justify how a comprehensive approach to LCC can help the company balance profitability, risk, and sustainability across the asset’s lifespan.

Q.2 (B): A company is considering two alternative production processes for manufacturing its product. Process X incurs annual fixed costs of Rs.8,00,000 and has a variable cost per unit of Rs.180, while Process Y requires an investment that increases the annual fixed costs to Rs.12,00,000 but lowers the variable cost per unit to Rs.140. The selling price per unit remains constant at Rs.280 for both processes. If market analysis predicts that actual demand may fluctuate between 15,000 and 30,000 units per year, calculate the break-even quantity for each process, then determine over what exact range of sales volumes Process Y becomes more profitable than Process X (ignore taxes and assume all units produced are sold). Clearly justify your reasoning numerically at all key decision points.

Project Management

Q.1: An infrastructure company has secured a government contract to build a highway connecting rural and urban areas. The contract stipulates strict timelines and penalties for cost overruns. Key risks include volatile raw material prices, uncertain land acquisition costs, and changing regulatory requirements. Project managers are required to submit a comprehensive budget proposal, including robust contingency funds and justifications for their allocations to satisfy governmental oversight.

Demonstrate how you would apply scenario analysis and probabilistic contingency planning alongside traditional cost estimation frameworks to manage financial risks in this project. How would you structure the justification for contingency reserves to ensure transparency and address stakeholder concerns?

Q.2 (A): A global retail corporation has assigned you as the project manager for a new regional warehouse deployment project. After developing an initial Gantt chart and work breakdown structure, you realize that resource allocation is suboptimal and several tasks have unclear ownership, resulting in overlapping duties and delayed decision-making. The team is divided between relying on informal communication and introducing a RACI matrix, but some executives feel that too many formal tools may slow down progress. You must advise the leadership on how to move forward.

Assess the potential impacts of introducing a RACI matrix in conjunction with WBS for this project. Critique both the argument for increased formalization versus the risk of bureaucratic slowdown, and justify your recommendation to the leadership team with supporting rationale.

Q.2 (B): A pharmaceutical company’s new product development project is running behind schedule. Analysis reveals that project scheduling was conducted mainly by senior experts using personal judgment, with minimal reference to historical project data or standard estimation techniques. Conflicting stakeholder priorities, unanticipated regulatory hurdles, and supply chain issues have further derailed the timeline. The leadership team is divided over continuing with expert-driven estimation versus developing a formalized, data-driven estimation process.

Evaluate the effectiveness of expert judgment-based time estimation versus a systematic, historical data-driven approach in the context of this delayed development project. Which method would you recommend to minimize future delays, considering the specific challenges of regulatory and supply chain uncertainties? Provide a justified critique of both perspectives.

Strategic Applications of IoT and Big Data

Q.1: A leading retail chain has launched smart shelf technology in its stores. Each shelf is equipped with weight sensors, RFID readers, and motion detectors to provide real-time inventory levels and consumer interaction data. However, the company faces issues with inaccurate data, sensor malfunctions, and unauthorized access to sensitive sales information. The IT director is pushing for a comprehensive IoT data lifecycle management plan that addresses accurate data acquisition, secure data transmission, processing, and responsible data archiving or deletion.

Apply the IoT data lifecycle model to create a step-by-step management plan for the retail chain’s smart shelf system. How will you ensure data accuracy, integrity, security, and compliance at each stage from generation to deletion?

Q.2 (A): A leading electronics manufacturer plans to transform its conventional factory into a smart factory using IoT and big data analytics. However, the company’s legacy equipment is deeply integrated into its workflow, making digital retrofitting challenging and costly. Leadership must decide whether to fully upgrade to smart machinery or pursue gradual integration via IoT gateways. Both approaches have implications for operational disruption, ROI, employee adaptability, and competitive agility.

Evaluate the strategic merits and drawbacks of a complete versus phased IoT integration approach in this scenario. Considering factors such as operational efficiency, implementation cost, cultural resistance, and market responsiveness, justify which method you recommend and how it addresses both immediate and long-term business goals.

Q.2 (B): A regional logistics company uses IoT and big data to track shipments across road, rail, and sea, employing geofencing, real-time diagnostics, and predictive route planning. Recently, an industry-wide push for data standardisation has presented both a challenge and an opportunity: their legacy devices are not fully compatible with new industry standards, risking data silos and integration issues with partners. Simultaneously, the company faces pressure to remain competitive and interoperable in the market.

Assess the implications of legacy system incompatibility with industry-standard IoT protocols for this logistics firm. Evaluate the possible strategies such as immediate system overhaul, phased upgrades, or middleware solutions and justify the most effective path forward considering cost, risk, and competitive positioning.

Strategic Sourcing and E-Procurement

Q.1: Stellar Manufacturing Ltd., a supplier of industrial components, has observed that its high procurement costs are limiting profitability. An internal audit found reactive purchasing, lack of consolidated vendor contracts, and minimal use of cost analysis tools. Management has asked the procurement team to implement a robust cost optimisation strategy focusing on procurement budgeting, advanced spend analysis, and supplier consolidation. As the team transitions from ad hoc buying toward a data-driven, strategic sourcing approach, they must demonstrate cost savings without sacrificing quality or disrupting supply continuity.

How should Stellar Manufacturing Ltd.’s procurement team apply procurement budgeting and spend analysis frameworks to optimise costs, consolidate suppliers, and ensure purchases remain aligned with business objectives? Illustrate how these tools can support both short-term savings and long-term operational value.

Q.2 (A): A multinational company is deciding between using an RFP (Request for Proposal) or an RFQ (Request for Quotation) for sourcing a new category of logistics services. The company’s logistics requirement is well-defined and commoditised, but senior management is concerned about ensuring long-term service quality and opportunities for potential innovation. Procurement suggests using the RFQ process to maximize price competition and efficiency, while operations advocates for an RFP to encourage value-added solutions.

Evaluate the merits and limitations of choosing RFQ versus RFP for this logistics sourcing need, considering both strategic and operational perspectives.

Q.2 (B): A large multinational corporation has recently adopted a cloud-based e-procurement system to manage thousands of vendors across multiple continents. Although real-time analytics and automated compliance checks have been introduced, the company still encounters frequent supply interruptions due to unstable geopolitical conditions and sudden regulatory changes. Senior management is debating whether advanced digital tools or more robust governance committees should be prioritized to mitigate these risks.

Evaluate the merits and limitations of relying on advanced digital procurement tools for managing complex supply risks in this global context and justify your recommendation based on the scenario’s challenges.

Corporate Tax Planning

Q.1: A multinational pharmaceutical company, Medix India Pvt. Ltd., is headquartered in London but has substantial operations in both India and Southeast Asia. The company’s board meets regularly in Mumbai to strategize and make decisions impacting its global business. In the financial year 2023-24, Medix India Pvt. Ltd. earned profits from Indian manufacturing activities, investment income from overseas subsidiaries, and a significant royalty from a partnership in Singapore. The finance team is uncertain about how to determine the company’s residential status for tax purposes and its impact on the scope of taxable income, especially with respect to India’s Income Tax Act, 1961 and the concept of POEM (Place of Effective Management). Applying the relevant provisions of the Income Tax Act, 1961, how should Medix India Pvt. Ltd. determine its residential status in India? Based on your assessment, explain what income components will be taxable in India for 2023-24, particularly considering the company’s global operations and board management structure.

Q.2 (A): An individual, neither an Indian citizen nor a Person of Indian Origin (PIO), visits India multiple times as a consultant. His visits in the previous five years are as follows: FY 2019-20: 72 days, FY 2020-21: 112 days, FY 2021-22: 87 days, FY 2022-23: 130 days, FY 2023-24: 100 days, FY 2024-25: 75 days. In FY 2024-25, he receives the following incomes: Consulting Fee for services in India: Rs.15,00,000 (Credited to UK account); Foreign interest earned in UK: Rs.4,00,000 (Credited to India account); Dividends from Indian company: Rs.2,00,000 (Paid in UK account); Rental income from flat in Mumbai: Rs.9,00,000 (Credited in India). Determine, with clear application of the multi-year day-count tests, his residential status for FY 2024-25 and the Indian taxable income out of the above items, citing relevant principles for each source.

Q.2 (B): A senior manager in a manufacturing MNC is posted to the company’s UK subsidiary and receives a salary package comprising basic pay, a significant foreign allowance, rent-free accommodation, and school fee reimbursements. Upon repatriation to India, questions arise about taxability of overseas perquisites and allowances, available exemptions under Indian tax law, and the risk of double taxation. A tax consultant warns that misclassification could either lead to excess tax or non-compliance with Indian or international tax authorities. The global HR director seeks your evaluation to inform global assignment compensation policies. Evaluate how international assignment compensation structures should be designed for optimal tax treatment under Indian tax law. Critique the risks of misclassifying allowances and perquisites, consider potential double taxation challenges, and justify measures needed to ensure both statutory compliance and maximized net benefit for expatriate employees.

Indian Ethos and Ethics

Q.1: A family-run retail enterprise in India is known for unity and shared responsibility, much like the joint family model described in the Itihasas. During the pandemic, divisions arise as some members advocate for prioritizing short-term financial gain, while others urge maintaining staff salaries and customer trust even at a loss. Due to this differing views, Internal bonds are threatened, putting business continuity at risk. Taking insights from the joint family model and the examples of how Bharata conducted administration during Rama exile in the Ramayana, what leadership lessons would you propose that would enhance resilience and ethical unity in the enterprise during crisis.

Q.2 (A): A major Indian pharmaceutical firm, Sanvita, discovers through an internal audit that some supply chain partners are violating environmental standards, causing hidden waste and minor regulatory issues. The operations team suggests quietly replacing these suppliers and issuing a general sustainability statement to avoid panic. The ethics officer proposes a dharmic approach of truthful disclosure, corrective action, and supplier education. Evaluate Sanvita’s situation and suggest an approach with justification of expected outcomes.

Q.2 (B): You are the Chief Strategy Officer of a technology company, is leading the executive team during a high-stakes product launch. The team is divided: one group insists on strictly following established best practices and industry benchmarks, another group relies heavily on analytical data and structured reasoning, while a third group supports bold decisions based on prior managerial experience and intuition. How would you apply sruti (authoritative wisdom), yukti (logical reasoning), and anubhava (lived experience) to harmonise these perspectives to decide on an approach? Justify your approach with expected outcomes.

Corporate Sustainability

Q.1: A global consumer electronics manufacturer is facing increasing regulatory pressure and stakeholder demands for transparency around its sustainability efforts. Despite significant investments in green technologies, the company’s latest annual report reveals inconsistencies between its environmental claims and actual reduction in carbon emissions, with energy-efficient processes implemented in some plants but inadequate waste management in others. The sustainability team is tasked with presenting an actionable plan to align actual performance across all facilities using the corporate sustainability scorecard framework. Applying the corporate sustainability scorecard framework, how should the sustainability team structure its approach to identify and standardize the key environment metrics across all facilities? Illustrate how critical success factors and appropriate KPIs can be selected and applied to improve the company’s holistic environmental performance.

Q.2 (A): SYM Packaging Ltd., a large packaging manufacturer, has launched a transition from a linear ‘take-make-dispose’ business model to a circular economy approach. They have initiated recyclable product design, materials recovery programs, and partnerships for closed-loop logistics. However, implementation challenges include resistance from traditional suppliers, supplier higher short-term costs, and uncertainty about consumer and market uptake. The Board seeks a critical assessment of whether to accelerate, pause, or recalibrate their circular economy strategy. Critique the risks and opportunities that SYM Packaging Ltd. faces in transitioning to a circular economy. Based on your analysis, should the Board prioritize acceleration, recalibration, or pausing the initiative? Support your recommendation with a justification that addresses financial, operational, and reputational dimensions.

Q.2 (B): A major tech company has well-funded employee wellness programs and competitive compensation schemes but recent employee surveys reveal moderate engagement and retention challenges. Middle management reports that while employees appreciate tangible benefits, they often feel excluded from decision-making and lack a sense of belonging. Leadership is considering investing more in inclusion-focused initiatives, such as psychological safety training, peer recognition systems, and employee resource groups, to address these concerns. Assess how these inclusion-focused initiatives could affect employee engagement, retention, and overall organizational performance. Considering potential trade-offs and resource allocation, which initiative(s) would you prioritize and why? Support your evaluation with relevant research or organizational evidence.

EDA and Data Visualization

Q.1: A major healthcare provider is analyzing hospitalization records across different departments to optimize resource allocation. The dataset contains thousands of individual patient visits with information including department, admission and discharge timestamps, patient demographics, and diagnostic codes. The provider’s leadership wants to identify which departments consistently have the highest patient load per day, as well as trends in severity and patient age profiles. However, the raw data’s granularity makes it challenging to see actionable patterns or anticipate capacity bottlenecks. How would you apply aggregation and derived variable techniques to summarize this data and identify both the highest-load departments and department-specific patient characteristics? Outline which aggregation methods and feature engineering approaches you would use, and explain why these choices would provide insights for operational planning.

Q.2 (A): A multinational retail company is analyzing its sales and customer data to improve marketing effectiveness and operational efficiency. During data profiling, the team finds thousands of duplicate records, caused by inconsistent spelling of names, system integration errors, and different date formats. Senior management is concerned that simply deleting duplicates might result in the loss of valuable information, yet keeping them could distort key analytics such as customer loyalty and sales frequency. The company is considering options that include merging records, standardizing formats, or eliminating duplicates. Evaluate the consequences of each proposed solution for handling duplicate records in this scenario. Justify which approach or combination of approaches would best balance data accuracy, business value preservation, and operational feasibility for the company.

Q.2 (B): A multinational consumer goods company recently unveiled a quarterly performance report to its board. The dashboard, filled with stacked bar charts showing hundreds of product lines, made use of vibrant color palettes, overlapping annotations, and complex gridlines. Several board members expressed confusion over sales trends, category comparisons, and the relevance of certain highlights. Debates arose about whether the core message was lost amid the visual overload, potentially obstructing effective executive decision-making. Evaluate the visualization approach adopted in the company’s quarterly dashboard. Critique the use of visual elements in terms of cognitive load, data-to-ink ratio, and clarity for executive stakeholders. What alternative strategies would you recommend to optimize decision-making while ensuring insights are both clear and actionable?

International Business

Q.1: A multinational fast-moving consumer goods (FMCG) company is facing criticism for excessive plastic waste generated by its products in Latin America. Although local regulations on packaging are lax, global NGOs and environmentally conscious consumers are demanding action. The company’s leadership wants to balance profitability, regulatory compliance, and corporate citizenship without jeopardizing market share. They must navigate local economic pressures while also contributing to sustainability. Using Carroll’s CSR pyramid and referencing international sustainability agreements (e.g., the Paris Agreement, UN SDGs), how should the company redesign its packaging and communication strategies to address environmental, economic, and societal expectations? Provide a practical plan for implementation.

Q.2 (A): A technology giant has established a corporate vision and mission that emphasize global connectivity and universal access. However, as it moves into new territories with distinct regulatory, cultural, and language environments, local teams feel disconnected from headquarters’ strategic intent. Instances of product misalignment and inadequate local adaptation arise, causing market underperformance and dissatisfaction among international employees who feel excluded from corporate purpose. Critically assess the company’s application of its vision and mission in a global context. Weigh the challenges of maintaining a unifying direction while empowering region-specific adaptation. Propose measures to ensure the vision and mission remain both globally cohesive and locally resonant, providing a reasoned justification for your approach.

Q.2 (B): An Indian exporter signs a forward contract to sell a large shipment to a U.S. buyer, agreeing to receive payment in U.S. dollars in six months. Shortly after the contract is signed, global interest rates fluctuate sharply, the rupee begins appreciating against the dollar, and the U.S. buyer faces liquidity issues that may delay payments. The finance team is apprehensive about both counterparty and exchange rate risks, particularly given the current volatility in currency and credit markets. Evaluate the exporter’s decision to use a forward contract as a hedging tool under these circumstances. Critically analyze the risks and benefits in light of prevailing market volatility, and recommend whether alternative or additional financial derivatives should have been considered to better protect the firm’s financial interests.

Operations Analytics

Q.1: A manufacturing company must allocate limited resources between producing two products, X and Y, in order to maximize total profit using prescriptive analytics.

1. Product X provides a profit of Rs. 1,700 per unit, while Y gives Rs. 2,100 per unit.

2. Production of X requires 6 hours of machine time and 4 units of raw material per unit; Y requires 8 hours of machine time and 3 units of raw material per unit.

3. The constraints are: (i) maximum available machine time per week: 260 hours; (ii) raw material available per week: 140 units; (iii) due to contractual obligations, at least 8 units of X and at least 6 units of Y must be weekly; (iv) company policy mandates that the combined weekly production not exceed 30 units due to logistics.

4. Suppose the supplier gives a proposal to increase raw material supply by 20% if the company pays an extra Rs.300 per additional unit of raw material. Using prescriptive analytics principles (and appropriate linear programming and shadow price concepts), determine the optimal production quantities, and analytically evaluate whether accepting the supplier’s offer will increase or decrease total profit, explicitly identifying the new profit and interpreting the value of the resource constraint changes.

Q.2 (A): A retail company uses the basic Exponential Smoothing method to forecast weekly demand for a key product. For the first week of the month, the forecasted demand was 500 units, but the actual demand observed was 550 units. The company uses a smoothing constant (a) of 0.3.

a) Calculate the forecasted demand for Week 2 using the exponential smoothing formula. Show your step-by-step calculation.

b) If the actual demand for Week 2 turns out to be 520 units, what will be the forecasted demand for Week 3?

Q.2 (B): Sipkart, a major Indian e-commerce retailer, has leveraged sophisticated inventory optimization techniques to expand rapidly across the country while maintaining high service quality. Recently, however, Sipkart noticed that during major festivals, certain high-demand products experience frequent stockouts, despite increasing overall inventory levels. The management is concerned about the escalating costs of holding excess inventory and the reputational risk of running out of bestsellers. They are debating whether to invest further in demand forecasting algorithms or to increase safety stock across key categories. Critically evaluate Sipkart’s current approach to handling festival demand surges and recommend whether prioritizing advanced demand forecasting or simply increasing safety stock would be more effective for optimizing inventory during peak periods. Justify your answer by weighing costs, risks, and operational implications for a rapidly scaling retailer.

Total Quality Management

Q.1: A leading consumer electronics company in Bengaluru is preparing to launch a new series of smart wearables. Despite advanced engineering capabilities, pilot customers express dissatisfaction with battery life and comfort. Historically, the company’s designers have prioritized technical complexity over direct user input. In response to disappointing feedback, management decides to adopt Quality Function Deployment (QFD), aiming to systematically align design and production with what customers value most. Given the context, how can you apply the QFD methodology to ensure the next generation of smart wearables bridges the gap between technical design and genuine customer needs? Describe the steps and mechanisms you would introduce to embed the voice of the customer throughout planning, development, and production.

Q.2 (A): A fast-growing home appliance manufacturer uses activity-based costing (ABC) to allocate quality-related overheads by specific activities such as inspection, testing, rework, and preventive training. Analysis shows that high-volume products consume more preventive and appraisal resources, while premium models incur increased rework and warranty claims. Senior management proposes investing further in prevention, but some engineers argue resources should be shifted to reduce failure costs. Each group claims their strategy will optimize the company’s cost structure and customer satisfaction. Evaluate the competing strategies of prioritizing (a) increased prevention and appraisal activities for high-volume lines, versus (b) reducing failure costs in premium models. Which approach is most likely to maximize overall cost efficiency and quality outcomes? Justify your answer.

Q.2 (B): SparkBright Electronics saves 80% in inspection costs by sampling 500 out of 50,000 incoming capacitors per lot. Their plan aims to reject lots with more than 2% defectives but has recently failed to catch a few marginally defective lots, causing disruptions in final assembly. The quality team proposes switching to a sequential sampling plan, claiming it will increase sensitivity and efficiency. The operations manager is concerned about added administrative complexity and confusion on the production floor. Appraise the proposal to adopt a sequential acceptance sampling plan for SparkBright Electronics, balancing the potential improvements in quality risk detection against the operational and administrative complexities.

Brand Management

Q.1: A once-popular national snack brand, CrunchTime, faded into obscurity after decades of declining sales, product stagnation, and changing consumer habits. Under new ownership, the CEO is launching an initiative to reintroduce CrunchTime by modernizing the packaging, updating recipes for healthier ingredients, and employing digital marketing with influencer partnerships. While long-time fans recall the brand fondly, younger generations are unaware of its history. Management’s goal is to revitalize CrunchTime so that it appeals to both nostalgic former customers and health-conscious millennials. Given the scenario, how should the revived snack company leverage both nostalgia and modern consumer trends to reposition its brand in today’s market? What practical steps should be taken to apply revitalization tactics that blend legacy with contemporary relevance?

Q.2 (A): An innovative technology conglomerate is preparing for international expansion by launching entirely new product categories (hardware, software, digital services) in emerging markets. Past brand extension efforts within a single category succeeded, but prior unrelated extensions caused confusion, leading to negative customer feedback. Leaders are debating between a branded house and a house of brands strategy for these launches, weighing concerns around customer trust, speed to market, complexity, and long-term brand equity. Evaluate the merits and drawbacks of pursuing a branded house strategy versus a house of brands approach in this expansion scenario. Given past extension failures and the diversity of new offerings, which strategy would best balance customer clarity, strategic risk, and long-term equity? Justify your position with reference to relevant principles from the provided context.

Q.2 (B): A leading global sportswear company, recognized for its innovative products and athlete endorsements, is experiencing a sharp decline in brand equity due to a recent controversy regarding sustainability practices. Senior management is divided: one group believes doubling down on high-profile sponsorships and advertising campaigns can restore trust, while another insists on radical operational transparency and community engagement initiatives. The organization must decide which approach is most likely to rebuild strong emotional connections with consumers and restore premium brand equity, given shifting consumer expectations. Evaluate the merits and potential drawbacks of each recovery strategy in the context of brand equity and consumer-based brand equity (CBBE) model. Which approach would you recommend to revitalize brand equity and why? Critically justify your recommendation by considering multi-stakeholder perspectives and long-term brand outcomes.

Compensation and Benefits

Q.1: Elite Retailers Pvt. Ltd., a pan-India retail chain, recently conducted an internal audit and found inconsistencies in pay scales for similar roles across regions. Employee dissatisfaction is increasing, especially among high-performing female staff. The HR department is tasked with reviewing and standardizing compensation structures to ensure equity and compliance with statutory pay regulations like the Equal Remuneration Act. The management wants to ensure legal protection, organizational fairness, and an improvement in trust and retention rates. Apply the principles of compensation compliance to recommend a standardized compensation framework for Elite Retailers Pvt. Ltd. How can the HR team ensure both legal compliance and internal equity while addressing current employee grievances and enhancing organizational morale?

Q.2 (A): A large manufacturing firm operates in multiple regions with varying costs of living. Employees in high-cost areas express dissatisfaction, believing the compensation strategy lacks external competitiveness and does not address their local realities. Simultaneously, the company’s centralized HR policy emphasizes uniform pay structures to reinforce a sense of fairness and internal equity. The senior HR manager asks you to assess whether the current approach best serves the organization’s needs. Assess the pros and cons of maintaining standardized pay structures versus adopting geographically-adjusted compensation in a multi-regional organization.

Q.2 (B): A tech startup recently adopted an AI-powered platform to automate payroll and compensation adjustments. While efficiency improved, employees questioned how the system uses their data and raised concerns about algorithmic bias. Regulators are also increasing scrutiny over privacy practices in AI compensation tools. Leadership must now decide whether to revisit their technology strategy, enhance transparency, or revert to manual oversight. Assess the legal and ethical implications of utilizing AI-driven compensation systems, especially concerning data privacy and potential bias.

Industrial Relations and Labour Laws

Q.1: A technology consulting firm has a diverse workforce operating across multiple project teams. A recurring issue of perceived favoritism in project assignments and performance appraisals has been reported, leading to several formal employee grievances citing bias and lack of transparency in managerial decisions. Team morale is low, productivity is declining, and key talent is considering exit. The HR department has no formalized procedure for grievance redressal and is under pressure from leadership to design an effective mechanism to address concerns and rebuild trust. Apply established grievance procedure frameworks to this scenario, outlining the steps the HR department should implement for effective grievance resolution. How can these procedures be tailored to ensure fairness, transparency, and timely outcomes in the organization’s context?

Q.2 (A): GlobalAuto Ltd., a multinational automotive company operating in India, faces different demands from trade unions at various levels. Local unions are demanding higher wages, the national federation is seeking policy changes on contract labour, and the international federation is insisting on compliance with global labour standards. Evaluate how the company should manage these different union demands (Local, National, International). Suggest measures to maintain industrial harmony while protecting its reputation and operational stability.

Q.2 (B): A multinational tech company operating in India is revising its Industrial Relations (IR) policy to comply with new labour laws. Some managers support a strict legal compliance approach, while others prefer a more inclusive and flexible IR policy that promotes employee engagement. Analyze the difference between strict legal compliance and inclusive IR policy approaches. Suggest which approach would be more suitable for the company’s long-term growth.

Manpower Planning, Recruitment and Selection

Q.1: A leading financial services company is experiencing challenges filling specialized roles in new market locations. The HR team has relied heavily on traditional job postings and recruitment agencies but is facing low application rates and long hiring cycles. Recognizing the need for more proactive sourcing, the company's leadership tasks HR with developing a strategic recruitment plan that aligns with the organization's growth objectives. This plan must leverage both modern and traditional sourcing methods to build a future-ready talent pipeline while ensuring alignment with the company's long-term vision. Apply the key principles of strategic recruitment planning to redesign the company's hiring approach. How should the HR team integrate multiple sourcing channels and align recruitment practices with organizational goals to create an agile, future-focused talent pipeline?

Q.2 (A): An electronics manufacturer has achieved strong results from Six Sigma projects, but employee morale remains low due to limited engagement and recognition. Leadership must choose one next step: (a) continue mainly with technical Six Sigma training, or (b) add a simple team-based recognition and involvement plan within the Six Sigma program. Evaluate which option is likely to improve both performance and morale, and justify your recommendation with one clear reason.

Q.2 (B): A fast-growing e-commerce firm uses an AI-based ATS and online tests. Some hires perform well technically but struggle with teamwork and conflict resolution. The firm can add one step: (a) a structured behavioral interview, or (b) an assessment center simulation. Briefly compare them and recommend which is more suitable now, considering cost/time and ability to assess teamwork/conflict skills.

Integrated Marketing Communications

Q.1: A national supermarket chain is facing declining customer visits due to intense competition from new online retailers. To counter this trend, its marketing director wants to use a combination of traditional paper coupons in weekly flyers and digital coupon codes via loyalty apps. The director is aware that while coupons can attract both new and repeat customers, poorly targeted offers might erode profits or fail to drive enough store traffic. The director asks the team to design a coupon strategy that increases footfall, leverages past purchasing data, and maintains profitability during the next quarter. How should the marketing team apply coupon-based promotion models to optimize both customer acquisition and retention for the supermarket chain, ensuring increased store visits without sacrificing long-term profitability? Support your answer with relevant frameworks and practical steps.

Q.2 (A): A global beverage brand, operating in multiple culturally diverse regions, is reviewing its IMC planning process. Recently, local marketing teams have argued for more tailored communication budgets reflecting unique audience preferences and competitive pressures. However, headquarters insists on uniform budget allocations for simplicity and global brand consistency. This has resulted in underperforming campaigns in some markets and complaints from local managers about missed opportunities. Critically evaluate the brand’s centralized versus localized approach to communication budget allocation. How should the company balance global efficiency with local effectiveness, and what strategies would you propose to reconcile conflicting stakeholder perspectives while safeguarding brand equity?

Q.2 (B): A fintech startup is launching a new financial planning app and must choose a spokesperson for its advertising campaign. Their options include a Bollywood celebrity with mass appeal, a respected industry analyst, and relatable social media influencers who mirror the target audience’s demographics. Senior leadership is debating which spokesperson will best establish trust, credibility, and relatability, with concerns about misuse of popularity over substance or vice versa. The startup aims to optimize both short-term downloads and long-term brand trust. Evaluate the appropriateness of each spokesperson option, celebrity, industry expert, and social influencer, for the fintech startup’s campaign. Critique the potential impact on credibility, relatability, and consumer trust, and justify your recommendation with reference to source characteristics and alignment with target audience needs.

International Finance

Q.1: During a global financial crisis, a group of emerging economies experiences severe foreign exchange shortages, and declining investor confidence. The IMF offers a large-scale SDR (Special Drawing Rights) allocation and recommends the use of SDRs to bolster reserves and stabilize the currency. Finance ministers in these countries, however, are uncertain about how to deploy SDRs within the limits of domestic law and IMF guidelines to support fiscal budgets without triggering further economic imbalances. Using your understanding of SDR mechanisms, how should finance leaders in emerging economies strategically apply their SDR allocations to promote macroeconomic sustainability as Paper Gold?

Q.2 (A): Mr. Rajiv Mehta, a seasoned treasury manager at a Mumbai-based multinational corporation, was closely monitoring global interest rate movements in early 2025. He observed that the Reserve Bank of India (RBI) had maintained lending rates at 9% per annum, reflecting the domestic monetary tightening cycle, while the US Federal Reserve had significantly eased its stance, bringing rates down to a mere 3% per annum. The prevailing spot exchange rate in the forex market stood at Rs.94 per US Dollar (USD). Sensing a classic interest rate differential play, Rajiv proposed to his CFO that the company could exploit this gap by borrowing USD 1,00,000 from the US money market at the cheaper rate of 3% per annum and simultaneously deploying those funds in Indian money markets at the higher yield of 9% per annum. The borrowed dollars would be converted at the current spot rate before being invested in India. From International Finance Perspective, kindly compute the resulting gain arising purely from the Interest Rate Parity Principle.

Q.2 (B): It would be worthwhile to explore and elaborate upon the concept of Debit Entries as recorded within the Balance of Payments (BoP) framework, with particular attention to how such entries are systematically accounted for across the various components of the BoP structure. It may also be examined as to what the underlying paradigm and genesis of Debit Entries w.r.t. Current Account?

Investment Banking

Q.1: A family-owned conglomerate with diversified holdings has partnered with a leading investment bank to develop a multigenerational wealth plan. Their needs include succession planning, global tax efficiency, and access to exclusive investment opportunities. The bank’s wealth management division must create a solution tailored to each generation, while its private banking unit ensures bespoke credit and estate planning services. The goal is to preserve and grow the family’s wealth across generations and regions. Explain how the investment bank should apply its wealth management and private banking models to address the family’s diverse objectives. What strategies and services should be employed to ensure a seamless transfer and growth of wealth from one generation to the next?

Q.2 (A): AgroCore Ltd., an agricultural input supplier, is experiencing cash flow pressures and seeks to restructure by selling non-core assets and entering a leveraged buyout (LBO) led by its current executives and a private equity firm. The LBO would require using much of the company’s tangible assets as collateral for substantial debt, while selling divisions could generate immediate liquidity but reduce operational diversity. Executives cite the LBO’s potential for streamlined management and higher returns, while critics warn of increased financial risk and reduced strategic flexibility in the highly cyclical agriculture sector. Assess the financial and strategic implications of an LBO versus asset sales as restructuring options for AgroCore Ltd. Based on your evaluation, which pathway would you advise the board to pursue to maximize long-term value while mitigating risk, and why?

Q.2 (B): A major multinational automotive company has historically relied on issuing high-grade corporate bonds in domestic and European markets. Now, to accelerate investments in electric vehicles and diversify financial risk, its treasury team proposes launching a mix of foreign bonds (Yankee Bonds and Bulldog Bonds) and entering the global derivatives market for hedging. Stakeholders are concerned about greater exposure to currency fluctuations and unfamiliar legal frameworks, but also see potential for improved funding diversification. Assess whether the shift to issuing foreign bonds and using derivatives represents a strategically sound evolution in the company’s global financial policy. Justify your evaluation by considering diversification benefits, exchange rate risks, regulatory challenges, and the company’s long-term funding needs.

Organizational Development and Change

Q.1: A leading manufacturing company is facing high employee turnover and inconsistent product quality across different plants. The management plans to introduce an Organization Development (OD) initiative using the General Model of Planned Change. They want to ensure that each plant’s unique culture is respected and that employees at all levels are involved in identifying and solving the problems. Apply the General Model of Planned Change to explain how the organization can address turnover and quality issues while ensuring employee participation and sustainable results across plant locations.

Q.2 (A): A technology startup plans to introduce the OCTAPACE framework to build a collaborative and innovative culture. However, the HR team is inexperienced, budgets are limited, and employees are skeptical due to past failed change initiatives. Evaluate the risks and opportunities of implementing the OCTAPACE framework under these constraints. What should the organization focus on first to build employee trust and support?

Q.2 (B): A large insurance company launches a new digital platform, expecting a seamless transition through systematic planned change. However, resistance emerges as employees express fears about job security, confusion over new processes, and a lack of trust in leadership’s motives. The implementation team focused almost exclusively on technical planning, with little effort to address emotional or psychological concerns. Stakeholder engagement was minimal and largely one-way. Evaluate the weaknesses of this change approach. What improvements are needed to address both technical and human factors in the transformation?

Sales Management

Q.1: Ajay, a top-performing sales executive at an electronics firm, is meeting two prospective buyers interested in the company’s latest smart device. Client A is a highly analytical, process-driven IT professional who requests detailed specifications before making decisions. Client B, an entrepreneur, relies on first impressions, emotional appeal, and perceived lifestyle benefits. Although trained in adaptive selling, Ajay tends to use his own analytical communication style with both clients. Using adaptive selling principles, explain how Ajay should modify his sales approach for each client to enhance engagement and conversion. Illustrate your answer using relevant communication theories and personality-based adaptation models.

Q.2 (A): A fast-growing e-commerce fashion brand faces high product return rates and declining customer loyalty despite strong initial sales. Management plans to use CRM-based post-purchase engagement through email, SMS, app notifications, and social media. As CRM manager, suggest how such multi-channel engagement can reduce returns and improve loyalty while avoiding customer irritation or privacy concerns.

Q.2 (B): A national retailer experiences poor coordination, overlapping responsibilities, and inconsistent performance among sales teams during product launches. Management has relied on tighter deadlines and strict monitoring, resulting in burnout and low morale. Assess the effectiveness of these efficiency policies and suggest how team policies can be adjusted to improve coordination and performance without harming employee well-being.

Digital Marketing

Q.1: A regional gym chain wants to promote its new fitness app subscription using Google Ads but is unsure which ad variation will generate the most sign-ups. They plan to conduct an A/B test: Version A focuses on a time-limited discount offer, while Version B highlights user testimonials and app features. The initial test results show a higher click-through rate (CTR) for Version A, but Version B delivers a better conversion rate (CVR). The marketing manager needs to decide which ad to keep, considering both short-term and long-term goals. Apply A/B testing frameworks to interpret the test results and recommend an evidence-based decision on which ad version to prioritize. Discuss how these insights should guide future SEA optimization efforts for the fitness app and how to communicate these findings to management.

Q2 (A) A global wellness brand is facing inconsistent engagement across its major social media platforms. Their marketing team recently launched a variety of posts videos, stories, polls, and articles yet results remain mixed. Leadership is concerned that the content is failing to align with measurable business goals and lacks a unifying brand voice. Stakeholders demand clear direction, demanding proof that social efforts drive brand awareness and conversions while maintaining reputation and messaging consistency in an increasingly competitive industry landscape. Evaluate the effectiveness of this company's current social media content strategy in aligning with business objectives. Considering the importance of SMART goals, brand voice, and platform-specific content, what improvements would you recommend to ensure consistent engagement and measurable impact across platforms? Justify your suggestions with reference to best practices.

Q.2 (B): A leading consumer brand runs frequent seasonal campaigns and uses automated quality assurance and variable testing for every launch. However, inconsistencies remain some campaigns generate high click-through rates but also trigger elevated unsubscribe and complaint rates, and there are suspicions that visually appealing emails are sometimes flagged as spam. The marketing manager needs to identify the true cause and decide on future campaign priorities. Evaluate how the interplay of email content, visual design, and quality assurance testing may lead to both improved engagement and potential deliverability issues in this scenario. What recommendations would you prioritize to resolve these contradictions while safeguarding sender reputation? Support your answer with a balanced assessment.

International Marketing

Q.1: An American pharmaceutical company is preparing to enter a rapidly growing Southeast Asian market. The region has recently enacted new protectionist policies, including high import tariffs and restrictions on ownership of foreign subsidiaries. In addition, there is growing political unrest, with debates about nationalization of the healthcare sector. The company is attracted by potential profits but is concerned about the risk of asset seizure and political instability, which could impact its long-term investments. Apply the principles of political risk analysis and risk mitigation to evaluate the primary challenges this company faces. What practical strategies should its leadership implement to protect assets and ensure successful market entry, given the sovereignty concerns and risk of expropriation?

Q.2 (A): A European renewable energy firm is planning to expand into India’s rapidly growing market but is concerned about high regulatory complexity, capital requirements, and policy unpredictability. Local government incentives favor partnerships between foreign and domestic firms with a focus on sustainability and knowledge transfer. The firm is considering forming a joint venture with an established Indian energy company to share costs, manage political risk, and align with India’s Make in India and Digital India initiatives. However, some executives argue for entering independently to retain full profit and control over intellectual property. Evaluate the joint venture versus independent entry strategies for the European firm in this context.

Q.2 (B): A multinational beverage company plans to launch its core soft drink product simultaneously in the United States and Indonesia. While the product has universal appeal, marketing research reveals significant differences in consumer expectations Indonesian consumers associate vibrant packaging and eco-friendly materials with higher quality, whereas American consumers focus more on brand storytelling and wellness messaging. Senior management is debating whether to adopt a standardized packaging and communication strategy or to adapt both for each market, considering costs, brand consistency, and cultural relevance. Evaluate the benefits and drawbacks of standardizing versus adapting both packaging and communication strategies in this scenario. Also mention the approach you would recommend with a brief justification.

Services Marketing

Q.1: A multi-specialty hospital has received increasing patient complaints regarding long waiting times, confusing service flow, repeated paperwork, and lack of coordination between departments (registration, diagnostics, consultation, and billing). Although each department performs efficiently in isolation, the overall patient experience remains poor.

Using service process design principles, critically evaluate the hospital’s existing service process and propose a redesigned service process that improves patient experience, operational efficiency, and coordination across touchpoints. Justify your recommendations with relevant service design concepts.

Q.2 (A): A premium salon chain has invested heavily in digital advertising promising “zero waiting time, personalized care, and luxury experience.” However, customer reviews frequently complain about appointment delays and inconsistent service delivery. Using service marketing communication principles, assess the communication gap and suggest how the salon should redesign its communication strategy to align expectations with actual service delivery.

Q.2 (B): A first-time patient chooses a newly opened dental clinic based on attractive interiors, modern equipment displays, and friendly reception staff. After treatment, however, the patient feels uncertain about the quality of care and hesitates to return. Using consumer behavior concepts in services, explain why such uncertainty occurs and suggest how the clinic can influence patient perceptions and repeat behavior.

Business Communication

Q.1: A global retail chain's legal team is negotiating a franchise development agreement in a new region. The counterpart, a local business group, expresses concerns about fairness and seeks legal assurances regarding ongoing support and equitable profit sharing. Past unethical negotiation tactics in the region from other multinationals have created widespread distrust. The retail chain's reputation for integrity is at stake, and long-term market entry depends on building lasting trust with the local partner while still securing essential contractual protections.

How should the legal team apply ethical principles and integrity-focused negotiation practices, as outlined in the provided context, to structure their discussions, build trust, and achieve both fair outcomes and long-term business success?

Q.2 (A): A retail brand recently expanded its digital presence by launching a new website, active social-media pages, and a weekly communication blog. While customer reach has increased, the marketing team struggles to choose the most appropriate digital tool for different purposes such as product updates, customer engagement, and thought-leadership posts. Using your understanding of digital communication tools, explain how TrendAura should apply websites, social media, and blogs appropriately in this situation. Provide suitable examples.

Q.2 (B): During a weekly team briefing, Swati notices that her colleague Arjun often shares incomplete inputs and misses parts of the task brief. He seems to jump to conclusions, interrupts midway, and later forgets essential details. Their manager feels the issue may stem not from capability but from gaps in how Arjun receives, understands, and evaluates information during conversations. Using the stages of listening and principles of active listening, explain how Arjun can apply these skills to improve clarity and accuracy in team discussions.

Essentials of IT

Q.1: A financial analyst needs to show both the total budget size and the percentage contribution of different departments over three years. Which Excel chart types should be used to provide the clearest comparison of these two metrics for a board meeting?

Q.2 (A): The High School Events Club is organizing a huge Talent Show. For years, they have used a single Excel file on one laptop to manage the budget and use Analysis ToolPak to predict ticket sales. The New Idea: The Club President wants to move everything to Google Sheets. She loves that five people can type in the names of contestants at the same time and share the link with the principal instantly. The Pushback: The Treasurer is worried. He says, Excel has better PivotTables to summarize our costs, and it's safer because the file stays on my computer, not on the internet where anyone with a link might see it! Some members suggest using Google Sheets for the sign-up list but keeping the Excel file for the final money math. Your Task: 1. The Sharing Trade-off: What is the biggest advantage of using Google Sheets for the sign-up list compared to emailing an Excel file back and forth? 2. The Feature Gap: If the Treasurer needs Advanced Analysis tools that Google Sheets does not have, what is the risk of switching completely to the web version?

Q.2 (B): FreshFields Inc. has a table with Branch Name, Manager, and Q2 Sales. A junior analyst wants to see which branch had the highest sales, so they highlight only the Q2 Sales column and click Sort Z to A. Excel shows a warning message: Excel found data next to your selection. Since you have not selected this data, it will not be sorted. The Question: If the analyst chooses Continue with the current selection, what happens to the relationship between the Branch Name and the Q2 Sales figures? Why is Expand the selection the only safe choice for maintaining reporting accuracy? Can conditional formatting help in this case?

Financial Accounting

Q.1: Mr. Rajesh started business on 1st April 2025. The following transactions took place during April 2025: 1. Started business with cash Rs.1,00,000. 2. Deposited Rs.60,000 into bank. 3. Purchased goods for cash Rs.20,000. 4. Purchased goods on credit from M/s Sharma Rs.15,000. 5. Sold goods for cash Rs.25,000. 6. Sold goods on credit to M/s Verma Rs.12,000. 7. Paid rent Rs.5,000. 8. Paid Rs.10,000 to M/s Sharma. 9. Received Rs.8,000 from M/s Verma. Required: 1. Pass Journal Entries. 2. Post them into Ledger (T format). 3. Prepare Trial Balance as on 30th April 2025.

Q.2 (A): A rapidly growing startup, BrightVision Technologies Pvt. Ltd., has developed a new AI-based software product. During the financial year 2025-26, the company incurred the following expenditures: Rs.40 lakhs on research activities to test the feasibility of the software. Rs.60 lakhs on development after technical feasibility was established. Rs.25 lakhs on advertising and brand promotion to create market awareness. Rs.10 lakhs paid in advance for office rent for the next financial year. The Managing Director argues: Since these are all investments for future growth, let us show the entire Rs.1.35 crore as an asset in the Balance Sheet to improve profits and attract investors. As the Finance Manager, you are required to respond. Required: 1. Identify and explain which accounting concepts and conventions are applicable in this case. 2. Advise how each expense should be treated in the financial statements with justification.

Q.2 (B): During the finalisation of accounts of M/s Orion Traders for the year ended 31st March 2025, the accountant discovered the following errors: 1. Goods purchased from Ravi for Rs.25,000 were wrongly recorded in the Sales Book. 2. Furniture purchased for office use Rs.40,000 was debited to Purchases Account. 3. A credit sale of Rs.18,000 to Mehta was recorded correctly in Sales Book but posted to Mehta's account as Rs.8,000. 4. Salary paid Rs.12,000 was correctly journalised but not posted to Salary Account. The Trial Balance did not tally, and the difference was placed in a Suspense Account. As an accounts executive: 1. Explain the nature/type of each error. 2. Discuss how these errors affect profit and financial position. 3. Suggest the rectification approach.

Micro Economics

Q.1: A premium coffee brand operating in Bangalore has recently observed several changes in the market environment. Salaries of IT professionals in the city have increased significantly, increasing their disposable income. At the same time, the price of tea, which is a close substitute for coffee, has risen. Additionally, the price of coffee machines, a complementary good, has fallen, making it more affordable for consumers to prepare coffee at home. However, doctors have released a report cautioning consumers against excessive caffeine consumption, which may negatively influence consumer preferences. Applying your knowledge of demand determinants, identify which of the above factors will lead to an increase in demand and which will lead to a decrease in demand for coffee. Clearly explain the direction of shift in the demand curve caused by each factor. Based on your analysis, determine the likely net effect on the demand curve for coffee and justify your reasoning.

Q.2 (A): Scenario 1: A famous painter announces that he will retire after completing only 10 more paintings. After this announcement, the price of his paintings increases sharply due to high demand from collectors. However, the number of paintings available in the market does not increase. Scenario 2: At the same time, farmers expect that the price of onions will rise further in the coming months. Even though current prices are high, many farmers reduce the quantity supplied in the market and store their stock. Analyse the above situations and explain why they represent exceptions to the Law of Supply. Identify the economic reasons behind the behaviour of producers in each case.

Q.2 (B): A leading smartphone company increases the price of its premium model by 15%. After the price increase, some consumers switch to other brands, some delay their purchase, some continue buying due to strong brand loyalty, and others buy urgently despite the higher price. The phone is expensive and forms a significant portion of a middle-class consumer's income. Analyse any four determinants of price elasticity of demand reflected in the above situation with suitable economic reasoning.

Organization Behaviour and HRM

Q.1: A fast-growing technology startup has quickly scaled to over 150 employees across multiple locations. The founders have historically managed HR functions in an ad hoc manner, resulting in inconsistent performance management, rapid turnover, and a fragmented company culture. With new funding secured, the company appoints an HR Director to establish a formal HR infrastructure, drive employee engagement, and leverage data analytics for strategic decisions while retaining the startup's culture of agility and innovation. Apply Strategic HRM principles to explain how the HR Director can align performance management and employee engagement practices to support organizational growth while maintaining agility.

Q.2 (A): The Hawthorne experiments showed that employee productivity is influenced not only by physical working conditions but also by social and psychological factors such as recognition and group relationships. A manufacturing firm today is deciding whether to focus more on improving technical work processes or on improving employee morale and teamwork. Evaluate the relevance of the Hawthorne experiments in today's organizations. Based on this, should managers focus more on technical improvements or social factors?

Q.2 (B): An HR manager at a leading service organization observes that several employees with strong technical skills are underperforming on collaborative projects due to recurring negative attitudes, resistance to feedback, and interpersonal conflicts. While some managers propose strict performance policies, others advocate for targeted attitude and emotional intelligence training. Evaluate these two approaches for improving employee performance. Which approach is likely to be more effective in the long term?

Principles of Management

Q.1: A leading retail company regularly makes small operational decisions (such as restoring supplies) and also major strategic decisions (such as entering a new geographic market). Recently, management observed that routine decisions are handled smoothly using fixed rules and procedures. However, major strategic decisions often create confusion and take a long time to finalize. The Chief Operating Officer (COO) wants to improve the company's overall decision-making by using different approaches for different types of decisions. Based on your understanding of programmed and non-programmed decisions: Suggest how the company should handle operational and strategic decisions differently. Explain which decision-making models or tools can be used for each type of decision and why?

Q.2 (A): A rapidly expanding retail company is restructuring its organization to improve coordination and performance. Management is considering widening the span of control, redefining reporting relationships, and reorganizing departments based on product lines instead of regions. Using the concepts of span of control, chain of command, and departmentalization, evaluate how these structural changes may affect the organization's efficiency and coordination.

Q.2 (B): A multinational corporation is planning to expand into three new international markets over the next five years. The executive team is considering the development of strategic, tactical, operational, and contingency plans to support this expansion. Explain how these different types of plans are connected to each other. Why is coordination among them important for successful expansion?

Business Statistics for Decision Making

Q.1: Benti Ltd., a mid-sized technology company, recently conducted an employee engagement survey and analyzed key productivity metrics across departments, including sales and engineering. The management calculated a Pearson correlation coefficient of 0.75, indicating a strong positive relationship between engagement and productivity. While the sales department, with high engagement, exceeded targets, engineering with lower engagement fell behind. The leadership is now seeking to implement new human resource initiatives, but wants to ensure these strategies are grounded in robust statistical analysis. Apply the concept of correlation analysis, specifically Pearson’s coefficient, to recommend how Benti Ltd. can use ongoing survey and productivity data to monitor and enhance the effectiveness of HR initiatives aimed at boosting engagement and productivity. How should the company integrate analytics into its decision-making process to drive sustainable improvements?

Q.2 (A): A retail company specializing in consumer electronics has recently completed a univariate analysis of their customer spending over the past year. The company observed a mean expenditure of $150 and a median of $120, with a positively skewed distribution as shown by their histogram. The management is now debating whether inventory management strategies should focus on the average (mean) spender or the more typical (median) customer profile. They must also consider the influence of a few high-value customers who significantly raise the mean. Critically evaluate whether the retail management team should prioritize the mean or median spending when devising their inventory and promotional strategies. Consider the implications of skewness in the data and justify which measure is more representative for operational decision-making in this scenario.

Q.2 (B): A coaching institute groups students for extra practice sessions based only on their average test marks. However, teachers notice that some students in the same group perform very differently, some struggle to keep up, while others find the sessions too easy. To improve the grouping system, the academic team suggests using additional statistical measures such as standard deviation, quartile deviation, and skewness to better understand score variation. However, the management team is concerned that adding more statistical calculations may make the system complicated and slow down implementation.

1. Evaluate whether the institute should include measures of dispersion and skewness in the student grouping process.

2. Critically examine the trade-off between statistical accuracy and practical simplicity.

3. Justify whether the added statistical analysis is necessary for improving student performance and satisfaction.

Cost and Management Accounting

Q.1: Veda Manufacturing Ltd. provides the following information for the year ended 31st March 2025:

Rs. (in Rs.)

- Opening Stock of Raw Materials – 40,000

- Closing Stock of Raw Materials – 30,000

- Purchases of Raw Materials – 3,50,000

- Carriage Inwards – 20,000

- Direct Wages – 2,40,000

- Outstanding Direct Wages – 10,000

- Indirect Wages – 60,000

- Factory Rent – 80,000

- Factory Lighting – 25,000

- Depreciation on Plant – 50,000

- Repairs to Machinery – 30,000

- Office Salaries – 1,20,000

- Office Rent – 40,000

- Selling Expenses – 70,000

- Carriage Outwards – 25,000

- Advertisement – 55,000

- Opening Work-in-Progress – 35,000

- Closing Work-in-Progress – 45,000

- Opening Finished Goods – 60,000

- Closing Finished Goods – 50,000

- Sales – 12,00,000

Prepare a Statement of Cost for the year ended 31st March 2025.

Q.2 (A): Nova Textiles, a medium-sized textile manufacturer, has recently implemented the Economic Order Quantity (EOQ) model to optimize its inventory and purchasing process. Previously, the company suffered from both frequent stockouts and overstocking, leading to lost sales, production delays, and excessive storage costs. Some managers remain skeptical, arguing that the EOQ relies heavily on steady demand and fixed costs, which may not be reflective of their rapidly changing environment. Given conflicting perspectives between the operations, finance, and sales teams, management asks you to evaluate the impact of EOQ on overall inventory efficiency, including its limitations and benefits in this dynamic context. Critically evaluate whether the adoption of the EOQ model has achieved an optimal balance between ordering and holding costs at Nova Textiles. In your answer, assess its effectiveness amidst fluctuating demand and varying input costs, discuss alternative approaches, and justify any improvements or modifications you would recommend to further enhance inventory management in such a dynamic business environment.

Q.2 (B): A factory utilizing unit costing discovers that its material costs have increased significantly over the past two quarters, resulting in a drop in profit margins. Despite regular tracking via material requisition notes and cost sheets, the cost accountant suspects inefficiencies in procurement and minimal leverage of supplier discounts. The management is also considering whether to balance cost control by reducing material quality or invest in technology for better procurement planning, weighing the trade-off between cost savings and product integrity. Evaluate the available strategies for controlling rising material costs in a unit costing environment, considering both short-term and long-term business impact. Should the company focus on aggressive negotiation and technology investment, or accept some quality compromise to protect margins? Justify your response in light of operational efficiency and competitive positioning.

Design Thinking

Q1. Identifying the correct problem

Given below are examples of five problems. Using the two stages of the Design Thinking process, viz., EMPATHIZE and DEFINE, select the right problem that can be identified as a design problem:

a) Increased incidence of malnutrition in children belonging to tribal communities.

b) Congestion in peak hour traffic in metro cities.

c) Screen addiction in young children.

d) Storing perishable items in places with erratic power supply.

e) Menstrual health issues in low income / poor populations.

Q2. Persona Development

Create the persona for a typical user of the Metro Train services using any one of the three examples given below:

1. Entry level IT professional.

2. Clerk in a Government Office.

3. Female College Student

Q3. Ideation and Prototyping

Ideate on potential ways to improve accessibility for people above the age of 60 in the Metro Rail Network. You are requested to ideate and prototype the solution in two stages mentioned below.

a. Idea Visualization

What would your primary method be for visualizing your ideas? Choose any ONE from the following and elaborate the reason for the same:

1. Mindmapping

2. Brainstorming

3. Storyboarding

4. SCAMPER

b. Role of Prototyping in Innovation

For prototyping solutions that offer better accessibility in using the Metro Rail Network, choose one from the options given below and elaborate on the reason for choosing the same.

1. Product

2. Service

3. System

Introduction to Analytics

Q.1: A regional retail chain has recently expanded into three new geographic markets. After several months of operations, the management team wants to understand differences and similarities in consumer purchasing patterns across these regions.

Specifically, they want to identify:

- Product categories that are uniquely popular in each region

- Categories that perform well in more than one region

- Categories that are consistently successful across all regions

Currently, the company relies on basic tabular sales reports, which make it difficult to identify patterns, overlaps, and regional variations in demand.

As part of the analytics team, how would you apply data analytics techniques to segment the markets and identify overlaps and differences in bestselling product categories across the three regions? What analytical methods would you use to compare regional performance, and how would your findings support strategic decisions related to inventory planning, regional marketing strategies, and product positioning?

Q.2 (A): A regional manager for Swift-Mart looks at the year-end report. Store 402 shows a perfectly stable average sales figure, while Store 405 shows wild fluctuations. Descriptive analytics (the "What") suggests Store 402 is the model of consistency and deserves the highest bonus.

However, a deeper dive into diagnostic and predictive analytics reveals a different story: Store 402’s "stability" was actually due to chronic under-stocking; they hit a ceiling every month because they ran out of product, leaving thousands in potential revenue on the table. Store 405’s "volatility" was actually the result of aggressive local marketing trials that successfully captured new market segments during holiday weekends. If descriptive analytics only tells us how the sales moved, how can the integration of diagnostic analytics (finding the root cause of the spikes) and prescriptive analytics (optimizing future stock levels) transform the retail chain’s strategy from simply "surviving the swings" to "capitalizing on the chaos"?

Q.2 (B): BrightMart Consumer Goods Ltd. is a mid-sized Indian FMCG company selling 400+ SKUs across 22 states through kirana stores, modern trade, and e-commerce platforms. Despite collecting data from its retail networks, supply chain systems, customer loyalty program, and social media channels, the company struggles to act on it. Last Diwali, stockouts of their bestselling coconut oil cost Rs.4 crore in lost revenue. A Rs.2 crore digital campaign for their new protein bar delivered a 0.4% conversion rate. The Supply Chain VP has no visibility into which distributors may default on payments next quarter. The CEO has asked the newly appointed Chief Data Officer to build an analytics-driven decision-making culture across the organization. Using descriptive, diagnostic, predictive, and prescriptive analytics, explain how BrightMart can transform its data into better business decisions.

Macro Economics

Q.1: In the town of Virginia, firms have recently adopted advanced automation technology. This shift has led to significant reductions in labor needs, resulting in lower household incomes. Consequently, household spending on goods and services has decreased, causing a steep decline in firm revenues and economic activity across the region. The local economic review committee seeks guidance on how to apply circular flow of income principles to address the resulting decrease in both income and output levels. Apply the two-sector circular flow of income model to recommend how Virginia’s firms and households can adapt to the automation-driven disruption. What roles do consumption, factor payments, and financial market interactions play in restoring equilibrium in Virginia’s economy?

Q.2 (A): In response to criticism that GDP growth numbers mask underlying disparities, the Ministry of Finance is considering a shift toward including alternative indicators such as the Human Development Index (HDI) and Genuine Progress Indicator (GPI) in its economic evaluation framework. Historical data show that states like Kerala, with lower GDP, outperform high-GDP states like Maharashtra on HDI due to better health and education outcomes. However, some caution that incorporating such measures could downplay economic efficiency and deter investment. Assess the potential consequences of supplementing GDP with HDI and GPI in national policy and public communication. Should economic evaluation frameworks in complex economies like India formally integrate these broader indicators, and how can a balance be struck between social development priorities and economic efficiency? Support your evaluation with reasons.

Q.2 (B): An executive team at a major manufacturing firm is considering whether to expand capacity in a post-crisis recovery period. The CFO bases his outlook on the classical theory, asserting that increased output will generate matching demand via Say’s Law. However, the marketing director observes stagnant consumer spending and fears overproduction and excess inventory. They must decide whether to prioritize output expansion or adopt a more demand-focused strategy. Critically evaluate the implications of relying solely on Say’s Law for business expansion decisions in periods of uncertain demand. How should the executive team weigh the classical perspective against potential risks highlighted by modern critiques, and what recommendation would you justify for their growth strategy?

Operations Research

Q.1: A chemical processing company suffered significant losses after a sudden, complete failure of its main reactor, despite recent routine inspections and no clear warning signs. The failure caused production to halt for a week and led to customer penalties. Senior management has asked for a new approach using simulation to anticipate catastrophic failures and develop more robust contingency plans. In this context, how can the management integrate simulation models to forecast equipment failure risk and optimize the company’s contingency response? Explain which type of simulation you would use and how the company could use simulation outputs for decision making and risk reduction.

Q.2 (A): In a high-volume rice distribution network, a major farmer cooperative faces persistent challenges related to fluctuating market demands and supply variances across regions. At times, prohibited routes due to infrastructure failures further restrict available options. The cooperative needs to decide whether to focus on minimizing transportation costs or shift to a maximization problem to prioritize profit, particularly when opportunities in profitable markets arise. Board members are divided, as some favor cost-cutting while others see greater value in profit-driven allocations, especially under constraints of unbalanced supply and prohibited routes. Evaluate the trade-offs between formulating the transportation problem in the context of fluctuating supply, demand, and route restrictions. Justify which approach should be adopted for the cooperative to remain competitive and why?

Q.2 (B): A construction consortium is debating whether to use the Critical Path Method (CPM) or PERT for its next infrastructure project. Some executives favor CPM for its clarity and simplicity with deterministic time estimates, while others highlight PERT’s flexibility with probabilistic timelines giving greater adaptability in the face of frequent delays and scope changes. With project scope likely to evolve and several activities lacking historical duration data, the leadership must decide which method will provide better control and accountability. Evaluate the suitability of CPM versus PERT in managing projects with significant uncertainty in activity durations and evolving scope?

Principles of Marketing

Q.1: A smartphone manufacturer operates in a saturated market with little price differentiation. Research shows consumers value distinctive features such as advanced cameras, eco-friendly materials, and personalized interfaces. The firm wants to differentiate its new model to build loyalty and avoid price competition. Using product differentiation strategies and criteria for effective differentiation, explain how the company should differentiate its new smartphone model to create customer loyalty and reduce price sensitivity.

Q.2 (A): A consumer electronics firm’s SWOT analysis shows internal strengths and weaknesses in culture, resources, and management, while externally it faces rapid technology change, stricter data-privacy laws, and a growing young consumer segment.

Evaluate how the firm should use these SWOT insights to shape its marketing strategy for the coming year.

Q.2 (B): A sportswear brand launching a Gen Z product line must decide between offering highly customizable products or a focused, standardized range.

Evaluate which approach better addresses customer needs, wants, and desires while maintaining sustainable marketing value.

Financial Accounting

Q.1: Mr. Rajesh started business on 1st April 2025. The following transactions took place during April 2025:

1. Started business with cash Rs.1,00,000.

2. Deposited Rs.60,000 into bank.

3. Purchased goods for cash Rs.20,000.

4. Purchased goods on credit from M/s Sharma Rs.15,000.

5. Sold goods for cash Rs.25,000.

6. Sold goods on credit to M/s Verma Rs.12,000.

7. Paid rent Rs.5,000.

8. Paid Rs.10,000 to M/s Sharma.

9. Received Rs.8,000 from M/s Verma.

Required:

1. Pass Journal Entries.

2. Post them into Ledger (T format).

3. Prepare Trial Balance as on 30th April 2025.

Q.2 (A): A rapidly growing startup, BrightVision Technologies Pvt. Ltd., has developed a new AI-based software product. During the financial year 2025–26, the company incurred the following expenditures:

- Rs.40 lakhs on research activities to test the feasibility of the software.

- Rs.60 lakhs on development after technical feasibility was established.

- Rs.25 lakhs on advertising and brand promotion to create market awareness.

- Rs.10 lakhs paid in advance for office rent for the next financial year. The Managing Director argues:

“Since these are all investments for future growth, let us show the entire Rs.1.35 crore as an asset in the Balance Sheet to improve profits and attract investors.” As the Finance Manager, you are required to respond.

Required:

1. Identify and explain which accounting concepts and conventions are applicable in this case.

2. Advise how each expense should be treated in the financial statements with justification.

Q.2 (B): During the finalisation of accounts of M/s Orion Traders for the year ended 31st March 2025, the accountant discovered the following errors:

1. Goods purchased from Ravi for Rs.25,000 were wrongly recorded in the Sales Book.

2. Furniture purchased for office use Rs.40,000 was debited to Purchases Account.

3. A credit sale of Rs.18,000 to Mehta was recorded correctly in Sales Book but posted to Mehta’s account as Rs.8,000.

4. Salary paid Rs.12,000 was correctly journalised but not posted to Salary Account.

The Trial Balance did not tally, and the difference was placed in a Suspense Account.

As an accounts executive:

1. Explain the nature/type of each error.

2. Discuss how these errors affect profit and financial position.

3. Suggest the rectification approach (without necessarily writing full journal entries).

 

Business Communication

Q.1: A job seeker is revising her resume after receiving limited interview calls. She suspects her generic resume, which emphasizes her varied work history without clear focus, is failing to capture the attention of hiring managers. She also noticed that she has not been tailoring her resume to specific job descriptions and uses broad language that may not resonate with target employers. She wants to improve her approach by organizing her resume more strategically. Based on the technique of organizing your resume around your strengths and customizing your content for each employer discussed in the course, explain how the job seeker should restructure her resume. What steps should she take to prioritize relevant strengths, use quantifiable achievements, and better address the expectations of different employers?

Q.2: A project leader in a technology company is responsible for preparing a formal report on a multi-stage software rollout. Under pressure from tight deadlines, the leader quickly completes an initial draft and circulates it. The draft contains unclear jargon, inconsistent formatting, and lacks charts explaining key metrics. Distribution happens via a generic email to all stakeholders without confirming receipt. After submission, senior managers highlight major errors in data interpretation and formatting inconsistencies, which has affected decision timelines and stakeholder trust. Assess the project leader’s approach to completing, finalizing, and distributing the report. What are the critical missteps, and how should the leader improve the process to ensure accuracy, clarity, audience engagement, and professional credibility in high- stakes business communications?

Q.3 (A): A technology startup wants to improve its blogging efforts to increase visibility and audience engagement.

As a consultant, outline a simple three-step blogging strategy (planning, creating, and promoting) that the company can adopt.

Briefly mention one SEO practice and one audience engagement or promotion method at each stage to show how blogging can support business goals.

Q.3 (B): A retail conglomerate is expanding its digital presence and intends to launch an integrated marketing campaign across social media and mobile platforms. The project requires crafting persuasive promotional messages that both captivate tech-savvy users and inform less digitally proficient customers. Given tight regulatory restrictions on digital advertising and user data, the marketing team must navigate legal requirements while achieving high engagement and conversion.

Invent a cross-platform messaging blueprint that leverages visual storytelling, concise content, legal and ethical compliance, and personalization for various audience segments to maximize reach and drive customer action online.

Financial Accounting

Q.1: EcoMart Ltd., a retail chain with rapid growth, is experiencing mounting discrepancies between its daily cash receipts and accounts reported in the financial statements. Although transactions are initially recorded in the subsidiary books, the finance manager suspects that errors may occur during the transfer of data to the journal and subsequent posting to the ledger. This misalignment has resulted in periodic mismatches in the trial balance, raising concerns over the reliability of financial reporting and risking compliance violations during their upcoming statutory audit. Apply your understanding of the accounting process to formulate a systematic approach EcoMart Ltd. should adopt to minimize errors when transferring transaction data from subsidiary books to journals and then to ledgers. How can the company ensure accuracy and integrity throughout these steps of the accounting cycle to support audit-readiness and regulatory compliance?

Q.2: A company covers its financial year ending on 31st March 2024. Its unadjusted trial balance at that date is provided below. You are required to prepare the Profit and Loss Account and Balance Sheet after carefully incorporating the following complex adjustments:

(i) Closing Inventory is valued at Rs.2,70,000.

(ii) Insurance premium of Rs.18,000 for the year ending June 30, 2024, was paid in January 2024 (allocate on a time basis for current and future periods).

(iii) Depreciation is to be charged at 12% per annum on furniture and equipment and 8% per annum on buildings, using the reducing balance method.

(iv) Salaries of Rs.28,000 are outstanding.

(v) Rent of Rs.12,000 for April 2024 was paid in advance in March 2024.

(vi) Make a provision for doubtful debts @ 6% on sundry debtors after writing off Rs.5,000 as bad debts.

(vii) Income received in advance: out of commission received, Rs.4,000 pertains to the next accounting period.

(viii) A loan of Rs.90,000 was received on 1st October 2023, carrying interest at 9% per annum. No interest has yet been paid or accounted for.

(ix) Outstanding GST liability is Rs.16,000. Prepare the complete financial statements, showing all workings for each layered adjustment.

(Hint: since the trial balance includes “GST Paid” (Dr Rs.1,12,000) and the adjustment says “Outstanding GST liability Rs.16,000”, and no output GST figure is given separately, therefore, 1. Treat GST Paid as an expense for the year (already in TB) and, 2. Add the outstanding Rs.16,000 as an additional expense (accrual) and show it as GST Payable (liability).

Particulars	Debit (Rs.)	Credit (Rs.)
Capital	–	5,00,000
Drawings	1,00,000	–
Sales	–	14,97,000
Purchase	7,50,000	–
Opening Inventory	2,10,000	–
Sundry Debtors	2,25,000	–
Sundry Creditors	–	90,000
Furniture & Equipment	90,000	–
Building	3,40,000	–
Insurance	18,000	–
Commission Received	–	24,000
Salaries	1,15,000	–
Rent	68,000	–
GST Payable	1,12,000
Loan from 1st Oct 2023	–	90,000
Other Administrative Expenses	88,000	–
Cash at Bank	85,000

           

Q.3 (A): Imagine you are a financial controller for a rapidly expanding multinational manufacturing company facing increasing pressure to improve the accuracy, timeliness, and transparency of its financial reporting, especially after entering new foreign markets. The board is concerned that the current accounting system cannot efficiently consolidate data from multiple subsidiaries operating in different regulatory environments, which risks non-compliance and strategic misalignment. You are tasked with ensuring robust financial oversight and comprehensive data integration, while addressing the unique challenges of cross-border reporting. Design a new company-wide accounting information framework that leverages modern technology and standardized processes to enable seamless consolidation, ensure regulatory compliance across jurisdictions, and support managerial decision-making. Justify how your framework addresses both the operational complexities and strategic goals of the global business.

Q.3 (B): Helios Health Solutions is preparing its annual financial statements amidst an environment of frequent one-time events such as the sale of non-core assets, ongoing legal settlements, and restructuring initiatives due to a recent merger. Management is finding it challenging to provide a transparent operational performance picture for investors, as exceptional items are overshadowing core business results in their traditional reporting format Design an advanced reporting and disclosure strategy for Helios Health Solutions that meticulously distinguishes exceptional items from regular operations in the income statement and related notes. Your solution should ensure stakeholders can evaluate underlying performance, facilitate comparability across reporting periods, and propose communication tactics for effectively presenting exceptional items’ nature and impact on overall financial outcomes.

Marketing Management

Q.1: Green Earth, a leading brand in biodegradable household cleaning products, has successfully captured eco-conscious consumers by emphasizing sustainability and natural ingredients. Recently, a sharp rise in competitors launching similar eco- friendly products has forced Green Earth to reconsider its branding and customer retention strategies. The marketing team faces the challenge of maintaining the brand’s unique value proposition while sustaining customer loyalty amid growing market saturation. The company wants to ensure its message resonates with evolving consumer motivations and continues to justify the product’s premium pricing. Applying the psychological and personal factors of consumer behavior, how should Green Earth modify its marketing strategy to reinforce customer loyalty and premium positioning in a crowded market? Illustrate your approach using a relevant consumer behavior model.

Q.2: Harmony Hotels, a regional hotel chain, is expanding into new urban markets. Their strategy includes offering core hotel services but also emphasizes augmented services such as complimentary wellness programs, personalized guest experiences, and 24/7 digital concierge support. However, adapting these service enhancements to each city is proving costly and complex. Operations managers question if these investments are justified, while the marketing team insists that these augmented services are crucial for differentiation and customer loyalty. Leadership faces a challenging decision regarding the scope and consistency of augmented services across markets. Assess the merits and drawbacks of maintaining a high level of augmented services as Harmony Hotels expands. To what extent should the company standardize versus localize its service enhancements, and how should it weigh operational efficiencies against customer value? Justify your recommendations using principles of product and service management.

Q.3 (A): A mid-sized company wants to accelerate its new product development process to keep pace with rapidly changing consumer trends and agile competitors. Currently, the company faces silos between R&D, marketing, and production teams, leading to delays, misaligned priorities, and bottlenecks during prototype testing and market launch. Attempts to streamline the process have yielded only incremental improvement, and the company now seeks a transformative solution that cultivates cross-team collaboration and customer focus throughout the NPD cycle. Design a customizable organizational framework or model that fundamentally reimagines managing the new product development (NPD) process for speed and market fit. Your solution should integrate cross-functional teamwork, iterative customer feedback, and agile project governance to promote innovation and reduce time-to- market.

Q.3 (B): An established foreign automobile manufacturer has struggled to penetrate a new geographic market due to distinct political, legal, and social environments including strict safety regulations, consumer data privacy laws, and strong local values around environmental sustainability. Local players have capitalized on these factors with curated offerings and community-focused branding, leaving the entrant with limited market impact despite advanced product technology. Formulate a holistic market entry and competitive adaptation blueprint for the automobile firm.

Micro Economics & Macro Economics

Q.1: A metropolitan city is planning to introduce a congestion pricing policy to reduce traffic, pollution, and fuel consumption. However, the policymakers are facing uncertainty regarding its economic impact, public acceptance, and long-term effectiveness. Since reliable historical data is limited and expert opinions vary widely, the government decides to seek inputs from a panel of experts including urban planners, economists, environmental scientists, transport authorities, and sociologists. The goal is to arrive at a well-reasoned consensus without allowing dominant individuals to influence others.

To achieve this, the policymakers adopt a structured forecasting and decision-making method that involves multiple rounds of anonymous expert consultations, controlled feedback, and gradual convergence of opinions. As a management student, explain how the Delphi Technique can be applied in this situation. Discuss the steps involved in the Delphi Technique and evaluate its usefulness in improving the quality of decision-making in complex and uncertain policy environments.

Q.2: A garment manufacturing company in India produces cotton shirts for both domestic and export markets. Recently, the firm has experienced a rise in raw material prices due to higher cotton procurement costs, an increase in electricity tariffs, and new labour regulations that have raised wage expenses. At the same time, the government has announced tax incentives for exporters, while advancements in automated stitching technology have become available at affordable rates. These changes have created uncertainty regarding the firm’s ability and willingness to supply shirts in the market.

As a business economics student, analyze the above situation by identifying the factors affecting the supply of cotton shirts. Explain how changes in factors influence the supply decision of the firm. Support your answer with appropriate economic reasoning.

Q.3 (A):  In the industrial town of Riverdale, several chemical manufacturing units discharge untreated waste into a nearby river to minimise production costs. While the firms benefit from lower expenses, local residents face severe health issues, water contamination, and loss of agricultural productivity. These social costs are not reflected in the market price of the chemicals, leading to overproduction and environmental degradation.

Simultaneously, Riverdale’s health insurance market is facing instability. Insurance companies often lack complete information about the health status of individuals, whereas consumers are typically well aware of their own medical conditions. As a result, people with higher health risks are more likely to purchase insurance, while healthier individuals tend to withdraw from the market. This has caused rising premiums and reduced insurance coverage availability.

Analyze the above situation to identify the presence of market failure. Explain the reasons for market failure highlighted in the scenario with reference to externalities, asymmetric information, and adverse selection.

Q.3 (B): In the small hill town of Arunpur, only one company, AquaPure Ltd., supplies drinking water through a pipeline network laid across the town decades ago. Due to high infrastructure costs, government permissions, and ownership of the only water source in the region, no other firm has been able to enter the market. AquaPure Ltd. decides the price of water without consulting consumers and often charges higher prices during the summer months when demand increases. Consumers have no close substitute for piped drinking water and must depend entirely on this single supplier. Based on the above scenario, identify the type of market structure. Analyse the situation and explain its characteristics that are evident in the case.

Organizational Behavior

Q.1: A prominent healthcare provider is striving to enhance patient care by improving teamwork among its diverse nursing staff. Surveys indicate that communication barriers and cultural misunderstandings are frequent sources of tension, exacerbated by the emotional intensity of the workplace. Leadership recognizes that social and cultural functions of emotions shape interpersonal relationships and collaboration. To build a cohesive culture, the provider seeks to leverage emotional intelligence interventions that promote empathy, effective relationship management, and awareness of cultural norms. How can the organization apply the principles of emotional intelligence and social function of emotions to strengthen team collaboration, bridge cultural gaps, and foster a supportive work environment in a high-emotion healthcare setting?

Q.2: SigmaTech Pvt Ltd, a mid-sized technology firm, faces rising employee turnover and declining morale, despite recently increasing base salaries and offering enhanced health benefits. Exit interviews reveal that while financial compensation is competitive, employees feel unrecognized for exceptional work, lack opportunities for career advancement, and experience minimal involvement in decision-making. The HR Director is considering further improving salary and workplace conditions, but the COO advocates for programs that provide greater autonomy and purposeful challenges. Department heads are divided on where to prioritize investments, given budget constraints and the need for immediate results. Critically evaluate the department heads’ perspectives using Herzberg’s two-factor theory. Which approach better addresses the root causes of employee dissatisfaction and disengagement in this scenario, and what combination of strategies would you recommend to create sustainable motivation? Support your evaluation with justification.

Q.3 (A): In a fast-growing SaaS startup, the CEO notices increasing tension and trust issues within cross-functional project teams. A review uncovers that several team leaders engage in excessive self-promotion, frequent redirection of blame, and selective acknowledgment of contributions, in an attempt to manage impressions before senior management. While these leaders are well-regarded by higher-ups, their behavior has eroded team morale and collaboration, creating a fragmented workplace culture. The CEO wants to not only repair these relationships but also foster a high-performance, trust-based organizational environment.

Propose a focused organizational intervention to address unhealthy impression management behaviors among team leaders and promote trust-based collaboration.

Q.3 (B): A large financial services organization struggles to foster collaboration on a strategic digitalization project. Teams are composed of both formal (departmental) and informal (interest and friendship-based) groups. Despite having shared objectives, tensions arise from misaligned group norms, varied levels of cohesiveness, and informal coalitions overriding formal authority. The CHRO seeks a unified solution to harness the strengths of both formal and informal groups for digital transformation success.

Propose a focused model highlighting key mechanisms through which formal and informal group dynamics can be aligned to improve collaboration during the digitalization initiative.

Quantitative Methods – I

Q.1: A call center receives calls according to a Poisson process at an average rate of 18 calls per hour. The manager wants to allocate staff in two shifts: Shift A covers 8AM–12PM and Shift B covers 12PM–6PM. (a) For Shift A, what is the probability that no more than 30 calls are received? (b) For Shift B, if at least 2 calls must be handled every 30-minute interval to avoid service failure, find the probability that the shift incurs no service failures over its entire duration.

Q.2: A multinational electronics firm operates two quality-control lines for producing high-end processors. The processing time (in minutes) per unit on Line A follows a normal distribution with a mean of 48 minutes and a standard deviation of 6 minutes, while Line B follows a normal distribution with a mean of 45 minutes and a standard deviation of 9 minutes.

Management has set a benchmark processing time of 55 minutes, beyond which a unit is considered inefficient and incurs additional handling cost. The firm must decide which production line should be prioritized for large-volume orders to minimize inefficiency risk.

Evaluate the two production lines by:

(a) Calculating the probability that a randomly selected unit from each line exceeds the benchmark processing time.

(b) Comparing the relative inefficiency risks associated with Line A and Line B using appropriate normal distribution reasoning.

(c) Recommending which line should be prioritized for large-volume production, with a clear statistical justification.

Show all calculations and clearly justify your evaluation and final recommendation.

Q.3 (A): A pharmaceutical producer claims that less than 2% of its tablets are outside the allowable weight tolerance. As a compliance officer, you draw a stratified random sample with the following structure: Batch 1: Sample Size 70, Out-of-Tolerance Tablets 1; Batch 2: Sample Size 60, Out-of-Tolerance Tablets 0; Batch 3: Sample Size 120, Out-of-Tolerance Tablets 4. Combine the data and test the manufacturer's claim at a 5% significance level using an appropriate hypothesis test for proportion. Calculate and interpret the corresponding p-value. Clearly state whether you should reject the claim, while detailing every intermediate step from combined sample proportion to test statistic, and then the decision.

Q.3 (B): A city’s housing board is in the process of designing a standardized maintenance cost estimation framework for future residential projects. As part of this initiative, the board decides to develop a predictive cost model based solely on the constructed area (in sq ft). They find from a random sample of 8 units the following data: Unit | Sq ft (x) | Maintenance (Rs., y) 1 | 720 | 1845 2 | 880 | 2125 3 | 1150 | 2465 4 | 900 | 2035 5 | 1040 | 2340 6 | 1300 | 2725 7 | 790 | 1920 8 | 950 | 2105 you are required to develop and present a regression-based maintenance cost model for the housing board.

(a) Construct an appropriate linear regression equation to estimate monthly maintenance cost based on constructed area.

(b) Explain how each coefficient in your model contributes to estimating maintenance cost and justify its relevance for policy use.

(c) Use the developed model to generate an estimated maintenance cost for a proposed residential unit of 1050 sq ft, and briefly discuss how this estimate can be incorporated into the board’s standardized pricing framework.

Show all necessary calculations and clearly articulate how the model supports decision-making.

Business Analytics

Q.1: An online food delivery marketplace collects vast arrays of structured (transaction times, payment amounts), semi-structured (order logs in JSON), and unstructured data (customer reviews and social media posts). The data science team faces difficulties integrating all these data types for insightful analytics, as trends in one type are often missed when isolated from others. Management now expects the team to use data type identification frameworks and integration strategies to unify the analysis and extract comprehensive business intelligence. Using the classification of data types discussed in the chapter, explain how you would apply these frameworks to integrate structured, unstructured, and semi-structured data for holistic analytics. What business benefits could arise from this integrated approach, and what challenges must you address in the preprocessing stage to enable unified insights?

Q.2: After implementing targeted process improvements based on customer survey analysis, Mehta E-commerce noticed variable results across different customer segments. While younger customers responded favorably to faster delivery, older demographics prioritized product quality and support. The analytics team utilized one-sample and two-sample hypothesis tests to quantify differences among these groups but struggled to interpret high p-values and overlapping confidence intervals. Senior management must decide whether to pursue uniform changes or segment- specific strategies in response to these findings, weighing the risk of misallocating resources and alienating certain customer groups. Assess the effectiveness of Mehta E- commerce’s application of hypothesis testing to support segment-specific versus uniform intervention strategies. How should management interpret high p-values and overlapping confidence intervals in this context, and what further analytical or sampling approaches could help justify a targeted customer satisfaction strategy?

Q.3 (A): At EduGrowth Schools, the management team is analyzing the intricate connection between student absenteeism and academic achievement using a simple linear regression approach. They have compiled a robust dataset spanning several years, including precise attendance logs and academic scores for each term. However, the team observes that frequent absenteeism sometimes coincides with low performance, but they suspect external influences such as family background and health could also play a significant role. With stakeholders demanding targeted interventions, EduGrowth must produce a predictive framework that not only reveals this relationship but also guides future instructional support. Design a comprehensive regression-based framework that synthesizes the available absenteeism and academic data, accounting for potential external influences. Propose innovative strategies for model construction, validation, and practical intervention planning to maximize student academic outcomes while mitigating the effects of absenteeism. Justify each aspect of your design.

Q.3 (B): A manufacturing conglomerate seeks to forecast production costs using multiple regression. The initial analysis includes variables such as raw material prices, labour costs, production volume, and maintenance hours; however, high-frequency fluctuations in these factors alongside new technologies being introduced have rendered existing models less predictive. Leadership wants a future-ready model that can anticipate volatility and evolving operational patterns while providing actionable insight for production planning. Develop a novel regression-based modelling and validation strategy that integrates external data sources, predictive scenario analysis, and adaptive model updating to future-proof cost forecasting. Outline how your strategy would balance immediate interpretability with long-term adaptability and support proactive, data-driven manufacturing decisions.

Cost & Management Accounting

Q.1: CustomTek Solutions is monitoring the progress of a Rs.100 crore hospital construction project under a cost-plus contract with the government. The project has experienced unexpected labor shortages and fluctuations in steel prices, leading to a significant increase in direct costs. The contract includes an escalation clause and requires transparent, periodic reporting to the client. The project manager needs to ensure the company earns a fair profit while justifying all costs and managing stakeholder expectations during these volatile times. Applying the cost-plus contract framework and escalation clause, how should CustomTek Solutions approach cost allocation, documentation, and client communication to justify increased expenditures and secure the agreed profit margin under changing market conditions?

Q.2: A manufacturing concern issues materials to production using FIFO and Weighted Average methods.

From the following information relating to Material M for April 2025, you are required to:

(a) Prepare the Stores Ledger Account under the FIFO method

(b) Prepare the Stores Ledger Account under the Weighted Average method

(c) Compare the total value of material issued and closing stock under both methods

Date	Particulars	Quantity (Units)	Rate (Rs.)
Apr 1	Opening Stock	1,200	20
Apr 4	Purchase	800	22
Apr 7	Issue	1,000	—
Apr 10	Purchase	1,500	24
Apr 14	Issue	900	—
Apr 18	Purchase	700	26
Apr 21	Issue	1,100	—
Apr 25	Purchase	900	28
Apr 28	Issue	800	—

 

Assumptions:

- No losses or shortages

- Weighted Average rate is recalculated after each receipt

Q.3 (A): Alice’s Bakery, previously a single-location business, is about to expand into a second storefront in a totally new market area. Alice knows that direct and indirect costs, sunk and differential costs, as well as joint and common costs, will all impact her future profitability. She also wants to implement a cost allocation and tracking system that is fair, scalable, and supports her future expansion strategy including franchising. She seeks your guidance as an MBA consultant specializing in cost and management accounting systems. Develop a customized cost allocation and tracking system for Alice’s Bakery expansion, synthesizing advanced concepts of cost classification, joint/common cost allocation, and expansion scalability. How will your framework guide strategic decisions now and in the event of further scaling through franchising?

Q 3(B): A manufacturing company produces three joint products A, B, and C by processing 20,000 kg of raw material at a cost of Rs.12 per kg. Total direct labour and overhead amount to Rs.1,10,000. At the split-off point, the production and selling prices are:

Product	Output (kg)	Selling Price per kg (Rs.)
A	9,000	32
B	6,000	20
C	3,500	16

 

However, 1,500 kg of process loss is considered normal and can be sold as scrap for Rs.2 per kg. Joint costs are to be apportioned among A, B, and C using the sales value at split-off method. Compute the cost per kg of each product after allocating joint costs and adjusting for the revenue from the normal loss, clearly showing all steps and logical assumptions.

Human Resource Management

Q.1: SynergyTech, a fast-growing IT services firm, recently launched a comprehensive job analysis initiative to align its recruitment, training, and performance management practices. The HR team opted to use multiple data collection methods, including interviews, employee-maintained diaries, and technical conferences involving supervisors. Due to time constraints and the technical nature of many roles, there was debate over which methods would provide the most accurate and relevant data. The organization wants to ensure validity and minimize bias while efficiently gathering actionable insights for strategic HR decisions. Apply your understanding of job analysis data collection methods to recommend which combination would best suit SynergyTech's goals. Justify your choices based on the advantages and limitations of each method, explaining how your approach will enhance the accuracy and organizational relevance of the collected data.

Q.2: Infosys, a global leader in IT consulting, has heavily invested in its Human Resource Development (HRD) systems including the establishment of its Global Education Center (GEC), robust performance management processes, and holistic wellness programs. Despite these efforts, the company saw a spike in attrition among high- potential employees, with exit interviews citing a desire for rapid career growth and frustration with the pace of internal advancement. The leadership team is conflicted: some argue for more aggressive reliance on internal talent pipelines and existing leadership programs, while others advocate for increased external recruitment and radical redesign of HRD policies. Evaluate the strengths and weaknesses of Infosys's current HRD approach in addressing strategic talent retention challenges. Critique the internal versus external talent development debate and justify improvements to the HRD system that could optimize both engagement and organizational competitiveness.

Q.3 (A): A well-established bank credits its competitive edge to strategic alliances with HR consulting firms, web-based platforms, and robust employee referral programs.

Despite these strengths, the bank seeks to future-proof its hiring model in light of technological disruption, evolving talent expectations, and rising competition for top performers. Senior management requests an innovative strategy to reinforce its employer brand and deepen its talent pool through next-generation recruitment and selection practices.

Design a modern, future-ready recruitment and selection blueprint for the bank that leverages digital platforms, AI-driven assessment tools, and new avenues for talent engagement.

Q.3 (B): A large Indian IT services company, grappling with changing business priorities and diverse teams, observes that its traditional annual performance appraisal method fails to provide employees with actionable feedback and development opportunities. The HR head wants to overhaul the system to foster a culture of ongoing improvement, skill enhancement, and greater alignment with organizational strategy. Managers have noted employee disengagement, inconsistent standards, and growing resistance to performance reviews. The company seeks a system that balances objectivity, individual growth, robust goal alignment, and transparent assessment.

Design an innovative, technology-enabled performance management framework for this company that shifts from annual appraisals to a continuous, development-centric approach.

Legal Aspect of Business

Q.1: A chemical supplier provides industrial disinfectant to a cleaning company. The cleaning company's contract with the supplier does not mention safety instructions, but the product requires special handling due to hazardous components. An accident occurs when the disinfectant is mishandled, resulting in injuries. It emerges that the supplier knew about the risk but did not communicate it to the buyer. The cleaning company wants to seek damages. Using the concept of implied warranties under Section 16(1) of the Sale of Goods Act, 1930, describe how the cleaning company should proceed with a claim for damages and what specific elements must be proven to establish the supplier’s liability. How should the company apply this framework to strengthen its case?

Q.2: Suhana & Sons, a well-known mobile phone manufacturer, launched an aggressive advertising campaign claiming their new smartphone was '5G enabled,' 'water resistant,' and featured 'fast-charging' capabilities. However, after release, numerous buyers discovered the device was not 5G compatible, had no water resistance, and charged slowly. The company did not notify consumers of these discrepancies, and complaints flooded social media platforms. Facing mounting pressure, Suhana & Sons argued that due diligence was the consumers' responsibility, citing the old common law doctrine of caveat emptor. Consumer groups countered by invoking the Consumer Protection Act, 2019, demanding product recall and compensation. Critically evaluate the applicability of caveat emptor and its statutory exceptions in this scenario. Assess the company's liability for misleading advertisements and advise on how regulatory authorities and courts should adjudicate and remedy such a dispute under the Consumer Protection Act, 2019.

Q.3 (A): Zenith Group, a real estate company, entered into several agreements which were later challenged on the grounds of absence of free consent, unlawful consideration, fraud, and illegality of object. Due to these defects, some agreements were held void while others were voidable under the Indian Contract Act, 1872, resulting in financial losses to the company.

With reference to the provisions of the Indian Contract Act, 1872, explain the essential elements of a valid contract and examine how the absence of these elements affects the validity of agreements. Also discuss the legal remedies available in cases of void and voidable contracts.

Q.3 (B): A construction company completed a commercial building for a client. Although the building was largely operational, certain minor works such as installation of fixtures remained incomplete. The client refused to make full payment, claiming that the contract had not been completely performed. The contract did not expressly deal with partial or substantial performance.

With reference to the Indian Contract Act, 1872, examine the concepts of performance, substantial performance, and partial performance of contracts. Discuss the rights and remedies available to the parties in such cases.

Operations Management

Q.1: An apparel retailer operating through both physical stores and online platforms is facing frequent stock-outs of fast-moving fashion items. Customer dissatisfaction has increased due to delays in restocking, particularly during promotional periods and sudden fashion trend changes. The situation is further complicated by volatile demand patterns, short product life cycles, and inconsistent supplier lead times. These challenges make it difficult for the supply chain team to align inventory availability with actual market demand.

In this context, how can inventory management concepts derived from aggregate operations planning be applied to address these challenges, reduce lead times, and improve responsiveness to customers in a fast-changing retail environment?

Q.2: A fashion startup has developed a limited-edition outerwear collection and initially planned to work with a small set of print-on-demand suppliers to control costs and reduce operational complexity. However, the firm is now facing several challenges, including sharp increases in raw material prices, unreliable supplier performance, and uncertainty in production continuity. While the sourcing team proposes supplier diversification and trade-show-based partnerships to mitigate risk, the marketing team is concerned that sourcing from multiple suppliers may lead to inconsistent product quality and damage brand credibility.

In this situation, evaluate the sourcing strategies available to the startup. How should supplier selection and diversification decisions be guided to ensure cost efficiency without compromising product quality and long-term brand equity?

Q.3 (A): A public sector bank branch is experiencing long customer waiting times during peak hours. Customers frequently move between enquiry desks, cash counters, and service desks, leading to congestion and confusion. The current layout does not clearly separate quick transactions from time-consuming services, resulting in inefficient customer flow and employee overload.

Which type of plant (service) layout should the bank adopt to reduce customer waiting time, and why would this layout help in avoiding delays?

Q.3 (B): A leading retail chain is planning to enter a dense urban market marked by intense competition, high real estate costs, limited parking space, and congested traffic conditions. Although the area offers high customer density and strong demand potential, challenges related to site accessibility, last-mile logistics, and operating costs threaten overall profitability. The leadership team is therefore exploring location options.

Think through this situation, identify any 3 location decision criteria you would choose and justify briefly how you see that addressing the question situation challenge?

Strategic Management

Q.1: A regional logistics firm is experiencing increased competition from national players and technology disruptors. Senior management recognizes the need for a holistic internal analysis to pinpoint areas of advantage and vulnerability. Past strategic plans relied heavily on intuition rather than structured assessment methods. The CEO tasks the strategic planning team with using formal frameworks to objectively rate critical internal factors, such as fleet efficiency, customer relationships, IT systems, and leadership capability, to inform their next strategic cycle. How should the executive team construct and use an Internal Factor Analysis Summary (IFAS) table to systematically assess the organization’s key strengths and weaknesses, and prioritize strategic initiatives to improve their competitive position? Your response should follow the structure: Introduction, Concept and Application, and Conclusion.

Q.2: A mid-sized Indian pharmaceutical company currently pursues a ‘cost focus’ strategy, targeting narrow market niches with low-cost generic drugs. Recent regulatory changes and entry of larger, resource-rich competitors threaten profitability and market share in these niches. Meanwhile, the company’s R&D team advocates expanding into broader markets with incremental product differentiation to build resilience. Assess the strategic merits and drawbacks of persisting with a narrow cost focus versus shifting towards a broader differentiation strategy under these new conditions. From a long-term sustainability and competitive advantage perspective, what improvements or strategic pivots would you recommend? Your response should follow the structure: Introduction, Concept and Application, and Conclusion.

Q.3 (A): A multinational retail company is preparing to expand its operations into a new continent where climate variability and resource regulations are far stricter than in its current markets. The leadership team realizes that historical business models may not suffice due to increased scrutiny on carbon emissions, resource use, and local ecological impact. They wish to secure long-term growth while ensuring sustainability and regulatory compliance. They require a holistic framework to integrate natural environmental scanning with their strategic planning processes. Design an innovative environmental scanning framework that proactively integrates considerations from the natural environment such as resource availability, climate risks, and sustainability regulations into the company’s global expansion strategy. Your response should follow the structure: Introduction, Concept and Application, and Conclusion.

Q.3 (B): A global retail company is experiencing a decline in market share despite its strong brand presence. The executive team realizes that the company's mission statement is vague and no longer reflects its current market priorities or value proposition. They acknowledge that this ambiguity hinders the development of clear objectives and competitive strategies. The leadership wants to redefine the mission statement to create renewed organizational focus and relevance in the rapidly changing retail landscape. Design a process or an approach for the executive team to develop a new, impactful mission statement that aligns with contemporary market needs. What essential components should be included to ensure the statement enhances organizational focus and serves as a foundation for subsequent objectives and strategic decisions? Your response should follow the structure: Introduction, Concept and Application, and Conclusion.

Business Valuation

Q.1: ABC Technologies Ltd., an Indian listed company, reported its financial performance for the year ended March 2025. The company’s current assets amounted to Rs.18,00,000, while its current liabilities stood at Rs.12,00,000. During the year, the company earned a net profit after tax of Rs.6,00,000 and had shareholders’ equity of Rs.30,00,000. Its total revenue was Rs.75,00,000, and total assets were valued at Rs.50,00,000. The market price per share of the company was Rs.120, with earnings per share of Rs.10 and a book value per share of Rs.60. Based on the above information, you are required to calculate the Current Ratio, Return on Equity (ROE), Asset Turnover Ratio, Price-Earnings (P/E) Ratio, and Price-to-Book (P/B) Ratio. Briefly interpret the results.

Q.2: Mr Armaan proposes to invest Rs.15,00,000 for a period of 10 years at an interest rate of 14.5% per annum. You are required to calculate the Effective Annual Rate (EAR) and the maturity value (future value) of the investment assuming interest is compounded annually, semi-annually, quarterly, and monthly. Comment on the results.

Q.3 (A): XYZ Manufacturing Ltd, a capital-intensive company, has been facing continuous operating losses due to declining demand and technological obsolescence. The management is considering either shutting down the business and selling its assets or revamping operations by replacing old machinery with modern equipment. As a financial analyst, explain how the Liquidation Value Method and the Replacement Cost Method under asset-based valuation can be applied in this situation. Also, indicate which method would be more appropriate under each scenario.

Q.3 (B): Nova Labs is a start-up developing AI-powered analytics tools for small and medium businesses. Investors are considering funding the company, but want to assess its valuation before committing capital. The founders need to convince investors about the factors that justify their projected valuation. Explain the key drivers of start-up valuation and how they would apply to Nova Labs in attracting investors.

Corporate Finance

Q.1: A leading Indian pharmaceutical company, recently listed on the National Stock Exchange, is planning to expand its operations by setting up a new manufacturing plant. The CFO must decide the optimal capital structure for financing this project, considering options like issuing new equity, securing bank loans, or issuing bonds. The firm is mindful of fluctuating interest rates, investor sentiment, and evolving regulatory requirements in the Indian market. The board expects the financial strategy to minimize the cost of capital while maintaining financial flexibility and safeguarding shareholder interests. Based on the scenario, how should the CFO apply corporate finance theories to determine the most suitable mix of debt and equity for the new plant’s financing? Illustrate how principles of capital structure optimization can be leveraged to balance cost, financial risk, market conditions, and regulatory factors in the Indian context.

Q.2: A corporate investor is considering two investment strategies for deploying Rs.8,00,000 over a five-year period. Option A is a 5-year fixed deposit with a bank that offers a nominal annual rate of 7.2% compounded quarterly. Option B is an investment in a systematic investment plan (SIP), where the investor contributes a fixed sum of Rs.16,000 at the beginning of each month for 5 years into a mutual fund scheme expected to yield a nominal 7% annual rate compounded monthly. However, after 3 years, the SIP scheme increases its return to a nominal 8% annually (compounded monthly) for the remaining period. Calculate: (i) The final maturity value for both options; (ii) The effective annual rate (EAR) for each strategy over the 5-year period; and (iii) By how much (in Rs.) does one strategy outperform the other at maturity? Justify your answer using appropriate compounding logic, conversion of rates, and stepwise calculations for all time intervals.

Q.3 (A): An Indian company has the following capital structure and associated component costs. However, due to recent changes in interest rates and dividend growth expectations, you must recalculate the current Weighted Average Cost of Capital (WACC) using updated market values and cost estimates. Use the data in the table and the following assumptions: (i) The company’s Rs.12,00,000 of debt consists of 8% debentures issued 5 years ago, with current market value at 94% of face value, and a new effective cost of debt of 9% p.a. (before tax). (ii) The Rs.4,00,000 in preference shares originally paid a 10% dividend on face value, but market prices have fallen to Rs.96 per Rs.100 face value and the company is planning to redeem these shares at Rs.105 per share in 4 years. (iii) The Rs.14,00,000 equity capital trades at Rs.140 per Rs.100 face value. Last year’s dividend was Rs.15 per share, and the company expects dividends to grow at 7% per annum perpetually. (iv) The corporate tax rate is 25%. Calculate the latest WACC using market value weights and appropriate cost formulas for each capital component, considering the redemption and growth where applicable.

Component	Amount (Book Value, Rs.)	Market Info
Debt	12,00,000	Market Value 94% of face, Coupon 8%, Effective Cost 9%
Preference Shares	4,00,000	Issue Price Rs.100, Market Price Rs.96, Dividend 10%, Redemption Value Rs.105 in 4 years
Equity Capital	14,00,000	Market Price Rs.140, Dividend Last Year Rs.15/share, Dividend Growth 7%

 

Q.3 (B): For a 5-year wind energy project, an Indian company faces uncertainty in the terminal (year 5) cash inflow due to power market volatility. The initial investment is Rs.100 crore, and yearly net cash inflows are Rs.24 crore for years 1–4. The terminal cash inflow in year 5 has a 60% probability of being Rs.40 crore and 40% probability of being Rs.20 crore. If the required rate of return is 11%, calculate (i) the Expected Net Present Value (ENPV) of the project incorporating these probabilities, and (ii) the minimum terminal cash inflow needed in year 5 for the project to break even (zero NPV), showing stepwise reasoning for probability-weighted outcomes and interpretation for investment decision-making.

Strategic Cost Management

Q.1: AutoPro Electronics, a leading automotive electronics manufacturer, is preparing to launch an advanced infotainment system targeted at mid-range vehicles. Initial market analysis indicates customers are unwilling to pay above $600 per unit. However, the initial design and supplier quotes set the projected unit cost above $700, making the product unprofitable. To address this, a cross-functional team is formed to implement target costing. They conduct value engineering workshops, partner with suppliers for bulk discounts, and redesign features to meet the $500 unit cost target while maintaining core product quality. Apply the principles and steps of target costing to this scenario, detailing how the team should engage in continuous monitoring, supplier negotiations, and functional analysis to achieve the required cost reduction. What strategies would you recommend for the team to control costs while ensuring product competitiveness and customer value?

Q.2: A multinational infrastructure company is considering a new renewable energy asset with a lengthy operational life span. The firm's finance team is tasked with creating a comprehensive Life Cycle Costing (LCC) analysis, factoring in not just the initial procurement and installation costs, but also inflationary trends in operating expenses, periodic maintenance, future regulatory changes (risk costs), and expected residual costs related to decommissioning and recycling. Feedback from technical, legal, and operations teams reveals competing priorities: the engineering department wants premium materials to reduce maintenance, while finance favors more economical choices to lower upfront expenditures. The CFO is concerned about potential blind spots in the costing overlooked due to siloed perspectives. Critically evaluate how conflicting departmental priorities in the scenario may compromise the accuracy and effectiveness of the LCC analysis. What strategies should the company use to resolve these dilemmas, ensuring that every LCC component (initial, operating, maintenance, risk, and residual costs) is transparently and optimally accounted for through effective cross-functional collaboration?

Q.3 (A): A manufacturing entity produces three products X, Y, and Z that share production resources and capacity constraints. The relevant data for a month are as follows: Total available production hours for the month are limited to 4,000. Each unit of X, Y, and Z requires 1, 2, and 1 production hour(s) respectively. Fixed costs are Rs.3,50,000 per month. (a) Formulate a plan to maximize profit using Cost Volume Profit Analysis principles, clearly showing the optimal product mix considering the production constraint, and (b) calculate the break-even point in composite units under this optimal mix. Product Data: [Product: X, Sales Price per Unit (Rs.): 400, Variable Cost per Unit (Rs.): 250, Maximum Demand (Units): 2000]; [Product: Y, Sales Price per Unit (Rs.): 500, Variable Cost per Unit (Rs.): 310, Maximum Demand (Units): 1500]; [Product: Z, Sales Price per Unit (Rs.): 350, Variable Cost per Unit (Rs.): 200, Maximum Demand (Units): 3000].

Q.3 (B): A manufacturing firm that produces multiple joint products from a single production process faces the recurring challenge of deciding whether to sell products at the split- off point or invest further for additional processing. The management notes incremental revenue and cost patterns are shifting due to technological innovation, and wants a forward-thinking method to optimise profit from these joint product decisions while factoring in both quantitative and strategic qualitative concerns. Devise a decision-making model for the manufacturing firm to innovatively address the 'sell now or process further' dilemma for joint products. Your model should synthesise incremental analysis, forecast market shifts, and incorporate strategic objectives such as brand growth or customer retention, ensuring sustained competitive profitability.

Project Management

Q.1: A multinational construction firm is managing a large infrastructure project with interdependent activities and strict deadlines. The project team is facing significant resource overallocation during peak periods, leading to potential burnout and decreased productivity among key engineers and technicians. The project manager is considering applying resource leveling methods, such as delaying non-critical tasks, reassigning underutilized staff, and adjusting work hours to prevent resource fatigue. The firm’s executives are concerned about the risks of project delays and cost overruns. As the project leader, how would you apply resource leveling techniques to address overallocation while maintaining project efficiency and team morale? Provide a step-by-step approach using relevant frameworks and justify your recommendations against potential schedule and budget impacts.

Q.2: TechSynergy, a consultancy specializing in digital transformation, is managing an enterprise-wide IT modernization project for a global client. While the project leverages Lean and Six Sigma principles to streamline workflows and reduce defects, the client continually requests additional features and process adjustments. The project team faces the dilemma of managing frequent change requests without jeopardizing cost and schedule performance measured through EVM. Leadership is conflicted about tightening change control or embracing more adaptive processes to satisfy the client, especially as cost overruns begin to threaten profitability. Evaluate the trade-offs TechSynergy faces between strict change control and adaptive client collaboration within the context of Lean, Six Sigma, and EVM-driven project management. How should the project team balance the need for quality, cost efficiency, and client-centric flexibility to maximize profitability and client satisfaction? Justify your recommended approach and suggest improvements to the change management process.

Q.3 (A): A multi-site hospital group is deploying an integrated patient records system across all locations. The initiative involves sensitive data migration, training medical staff, and hardware upgrades. Each site faces unique regulatory constraints and varying IT maturity levels. Past efforts failed due to poor stakeholder engagement and inconsistent project communications. This time, leadership is determined to ensure clear, timely, and tailored communications for all stakeholders including doctors, IT teams, compliance officers, and external vendors across project phases, while preventing information overload and role confusion. Develop a comprehensive, adaptive communication plan rooted in project planning best practices. Design this plan to address diverse stakeholder needs, define clear roles and responsibilities, leverage suitable channels, and incorporate regular feedback mechanisms to drive project alignment and mitigate communication risks.

Q.3 (B): An organization routinely faces difficulties in ensuring that risk management practices are deeply embedded across project teams and do not become siloed within specialist functions. Though dedicated risk managers and analysts are available, inconsistent stakeholder buy-in and lack of integration with project workflows lead to lapses in risk identification and mitigation. The CEO wants a transformative plan to systematically foster a risk-aware culture and promote continuous improvement in risk management maturity throughout all project life cycles. Design a strategic organizational change plan that systemically embeds a risk-aware culture and continuous improvement practices into cross-functional project teams. Propose mechanisms for ongoing learning, integration into daily operations, and measurement of cultural change, explaining how your plan will achieve lasting enterprise-wide risk management excellence.

Research Methodology

Q.1: An international HR consultancy is designing an employee engagement survey for clients across five countries, each with distinct languages, cultural norms, and technological access. Previous attempts at direct translation resulted in confusion and low participation in some regions. The consultancy now seeks to ensure both conceptual equivalence and culturally appropriate measurement in the new survey rollout. How can the consultancy apply cross-cultural research frameworks to adapt the questionnaire’s language, structure, and administration methods to enhance clarity, comparability, and participation in all five countries?

Q.2: A consumer electronics company is planning a study to evaluate user satisfaction with a new smart home device. The market research team debates whether to conduct the research in a non-contrived setting (users’ own homes) or in a contrived, controlled lab environment. The natural setting promises realistic usage data but logistical challenges, while the controlled environment enables manipulation of variables but may evoke unnatural behavior. This decision has significant consequences for both external validity and experimental control. Critically assess the implications of conducting this research in a contrived versus a non-contrived setting. Which would you recommend for accurately understanding user satisfaction, and why? Provide a balanced justification that considers data reliability, generalizability of results, logistical constraints, and relevance to business strategy.

Q.3 (A): A retail startup is struggling to understand why their newly launched store layout isn’t translating into increased sales, despite positive customer survey responses. Suspecting a misalignment between expressed opinions and actual behaviors, the management authorizes a mixed-method observation study combining concealed (covert) observation with AI-powered video analytics in the natural store environment. They hope to capture true behavior patterns like navigation flow, time spent, stress points, and product engagement without influencing customer conduct. Design an observation strategy for this scenario that merges concealed human observation with digital analytics. Specify how the fusion of these methods can yield innovative behavioral insights, address ethical risks, and inform strategic retail layout redesign for improved sales performance.

Q.3 (B): A healthcare non-profit investigates barriers to access among diverse patient groups by conducting qualitative interviews with both patients and frontline workers in urban and rural clinics. The diverse linguistic, cultural, and emotional content of the data poses challenges in ensuring credibility and transferability of findings across sites. The organization seeks a systematic process to generate generalized yet context sensitive recommendations for health policy and practice. Devise a comprehensive analytic strategy that employs triangulation, participant validation, and advanced coding to synthesize multisite qualitative data. Focus on designing a process that promotes rigor, manages subjectivity, and produces nuanced policy recommendations adaptable across different demographic and cultural contexts.

Strategic Applications of IoT and Big Data

Q.1: MetroMedicare, a large urban hospital network, has deployed IoT-based patient monitoring devices to track real-time vital signs and streamline emergency response. Although the technology was integrated within existing workflows, leadership finds it difficult to demonstrate value to stakeholders due to a lack of well-defined KPIs. The management is also unsure how to capture both tangible benefits, like reduced ER response time, and intangible gains, such as improved patient trust and satisfaction. Apply the KPI establishment guidelines for IoT and big data projects. What steps should MetroMedicare take to define and align KPIs that capture both operational and strategic outcomes? Recommend a set of example KPIs and explain how they connect technical performance to the hospital’s business goals.

Q.2: CityX is pioneering a smart city initiative that leverages thousands of IoT sensors for real-time monitoring traffic flow, air quality, energy consumption, and public safety. The data is processed both in centralized cloud platforms and through edge computing nodes located in different city zones. Recently, the city faced criticism after a system outage caused significant delays in emergency response, traced back to latency and connectivity failures between the edge nodes and the cloud. The city administrators are under pressure to ensure 24/7 reliability for such mission-critical services, and must decide on the right balance between cloud and edge architectures to maximize resilience, responsiveness, and security. Evaluate the current hybrid cloud-edge data processing architecture in CityX's smart city implementation. From the perspectives of reliability, latency, and security, how should the city re-balance its IoT data management strategy to strengthen uptime in critical services? Justify your suggestions with reference to IoT best practices and the unique risks of smart city deployments.

Q.3 (A): A leading healthcare network is scaling its remote patient monitoring platform by equipping chronic disease patients with IoT wearables and in-home diagnostic sensors. These devices generate continuous streams of highly sensitive health data, integrated in real-time into centralized decision-support systems. Past incidents involving inconsistent data formats, unauthorized access, and occasional breaches have highlighted weaknesses in existing governance protocols. Leadership seeks to balance personalized care, strict regulatory compliance (such as HIPAA and the DPDP Act), and patient trust, while enabling secure research access to anonymized datasets. Formulate a next-generation data governance strategy for the healthcare network that holistically manages IoT data quality, security, and patient privacy. Your strategy should propose a unified framework for standardization, advanced consent management, secure data sharing for research, and a proactive approach to risk and crisis response in sensitive healthcare environments.

Q.3 (B): An international manufacturer operates smart factories across regions, each equipped with heterogeneous IoT devices from various vendors. It struggles with inconsistent risk assessments, siloed incident response, and unreliable device monitoring. Recent audits highlight gaps in policy enforcement, access controls, and firmware update routines. Management wants to standardize security governance without hampering agility or local autonomy. Devise a unified governance and operational model for secure IoT management in these smart factories using principles from ISO/IEC 27001. Your model should harmonize risk assessments, policy development, control implementation, and performance monitoring across all sites, ensuring both global consistency and local flexibility.

Strategic sourcing and E-procurement

Q.1: MedicoMart, a hospital supplier, has digitized its procurement by deploying ecatalogues for medical items and enabling e-payments via a secure cloud platform. While the IT head notes a reduction in procurement time and improved cost tracking, some departments report issues with synchronizing catalogues with their ERP, inaccurate inventory updates, and confusion regarding catalogue selection for specialized equipment. The organization is keen to optimize end-to-end procurement efficiency while maintaining compliance and seamless integration between systems. How can MedicoMart apply best practices for integrating e-catalogues and epayments into their procurement and ERP systems to optimize process efficiency? Describe the steps to ensure accurate data synchronization, smooth user adoption, and effective order fulfillment, highlighting how digital tools can overcome current integration challenges.

Q.2: SmartTech Solutions Ltd., after conducting a thorough spend analysis, discovered that 40% of purchases were made from non-preferred suppliers, resulting in inefficiencies and cost overruns. They implemented standardised sourcing policies, introduced mandatory RFP/RFQ processes, and rolled out an e-procurement platform to ensure compliance and improve visibility. However, some internal stakeholders resisted the new procedures, arguing that increased bureaucracy led to delays and damaged longstanding supplier relationships. Leadership is now debating whether to strictly enforce the new sourcing framework across all departments, or allow some flexibility for divisions with unique needs. Critically evaluate the options available for SmartTech Solutions Ltd. in managing internal resistance to its new strategic sourcing policies. Should the company enforce strict compliance or permit tailored approaches for specific departments? Justify your recommendation by assessing the trade-offs between efficiency, cost control, supplier relationships, and strategic flexibility.

Q.3 (A): An automotive manufacturer is assessing two major suppliers for an upcoming fleet renewal project. Supplier X offers the lowest upfront purchase cost but provides minimal warranty and limited after-sales support, while Supplier Y is costlier but includes long-term service agreements, energy-efficient technology, and higher reliability. The board is aware that choosing solely on initial pricing could lead to operational risks and hidden costs in the future. The procurement head is tasked with developing an evidence-based, strategic recommendation to ensure cost control, operational efficiency, and resilience in a volatile market. Devise a supplier selection strategy using both TCO and cost-benefit analysis frameworks that quantifies direct and indirect costs, risks, and strategic value. Propose how this methodology can be used to persuade stakeholders and justify the recommended supplier choice.

Q.3 (B): GlobalTech Solutions, a technology conglomerate, struggles to operationalize sustainable sourcing due to complex multi-tiered supply chains and inconsistent adoption of environmental standards among suppliers. Executives aim to transform procurement operations to embed circular economy principles and minimize environmental impact while maintaining efficiency and agility in product launches. Design a sustainable sourcing system for GlobalTech Solutions that institutionalizes circular economy practices and enforces consistent environmental standards throughout the supply chain. Detail how your solution fosters rapid innovation, reduces waste, and aligns procurement protocols to global sustainability benchmarks.

Supply Chain Management

Q.1: An established consumer goods manufacturer is attempting to upgrade its supply chain to respond faster to changing market demand by implementing advanced planning and inventory management systems. While top management envisions a more responsive and technology-enabled supply chain, employees continue to follow traditional manual planning practices and show reluctance to adopt new systems. This resistance has resulted in a mismatch between the firm’s market requirements and its actual supply chain capabilities, limiting the benefits of the technology investment. In this context, examine how the concept of supply chain strategic fit can be applied to address the challenges faced by the firm.

Q.2: A large manufacturing conglomerate is facing global supply shortages and is renegotiating long-term contracts with its key suppliers. While the procurement team focuses on securing the lowest possible prices through transactional negotiations, the supply chain leadership is concerned that excessive cost pressure may weaken supplier commitment, reduce innovation, and increase supply risk. The organization is therefore evaluating whether its current supplier performance assessment methods are adequate to identify and address these emerging risks.

Identify any three metrics that management should use to evaluate supplier relationships so that these challenges can be effectively addressed. Justify why each metric is useful and explain how it can be applied to improve supply reliability and long-term competitiveness.

Q.3 (A): A multinational electronics retailer experiences sharp demand spikes during festive seasons across multiple regions. Currently, each local warehouse holds its own safety stock, resulting in high inventory carrying costs and excess stock in low-demand markets. To address this, the company is considering aggregating inventory through regional hubs, but management is concerned about longer lead times to remote locations and the increased complexity of coordination.

Propose an inventory management approach based on aggregation that the retailer should adopt. Justify your proposal with any three points relevant to this situation challenge?

Q.3 (B): A national retail chain is rethinking its distribution network to meet rising customer expectations for faster delivery, easier returns, and environmentally responsible operations. Its current centralized warehouse system carries high inventory and is struggling with rising last-mile costs, high return volumes, and pressure from digitally native competitors. Management aims to adopt a more customer-centric and resilient distribution approach using e-business platforms, real-time collaboration with logistics partners, and sustainable practices.

Propose one suitable distribution network model for the retail chain. Justify your recommendation using any three points explaining how the model improves cost efficiency, customer satisfaction, resilience, and sustainability.

 

Sample April 2026 Resit Assignments

Business Economics

Q.1: A manufacturing company, Alpha Appliances Pvt. Ltd., has recently expanded its production capacity to meet the growing demand for home appliances across India. After the expansion, the management noticed that the average cost per unit has decreased, even though total production costs have increased. The CEO believes this is due to economies of scale, which make large-scale production more economical. Apply your understanding on the given scenario and discuss how Alpha Appliances might be benefiting from different types of economies of scale such as internal and external economies. Explain how these factors help in reducing the per-unit cost of production, and support your answer with suitable examples.

Q.2: Anita is a college student who allocates her limited monthly allowance between two main goods coffee and sandwiches. She enjoys both, but due to rising coffee prices and changing preferences, she decides to reassess her spending pattern. Anita records her different combinations of coffee and sandwiches that give her the same level of satisfaction and plots them on a graph. Over time, she notices her consumption behaviour shifting as her preferences and income change.

As an economics student, evaluate Anita’s consumption choices using the concept of the indifference curve. Discuss how her indifference curve helps explain her preferences between coffee and sandwiches. Also, evaluate various the properties of the indifference curve in the context of Anita’s changing preferences.

Q.3 (A): An organic food store in Bengaluru has recently introduced a range of plant-based snacks. Over the past month, the store observed the following trends:

1. When the price of a popular snack was reduced, more customers bought it.

2. A famous nutritionist featured the snacks in a social media post, increasing overall sales.

3. Customers’ preference shifted towards gluten-free options after health awareness campaigns.

4. During the festival season, families bought more snacks than usual.

5. Prices of dairy-based snacks in nearby stores rose sharply, prompting customers to buy the plant-based alternatives.

Based on the scenario above, design a report identifying all the types of factors affecting demand for the plant-based snacks. Explain each factor briefly with reference to the scenario.

Q.3 (B): GreenTech Electronics, a company producing eco-friendly gadgets in Mumbai, noticed unusual customer behavior over the past quarter. For some premium products, when prices were increased due to new features, the number of purchases also went up. Meanwhile, during a festive sale, certain limited-edition gadgets continued to sell at high prices despite price cuts. In another case, a rare collector’s edition gadget remained in high demand even as prices rose sharply.

Based on the scenario above, create a detailed report identifying the various exceptions to the law of demand. Explain each exception with reference to the examples provided in the scenario and discuss why these exceptions occur in real- world markets.

Financial Accounting & Analysis

Q.1: A firm has the following simplified financials before any capital restructuring: EBIT Rs.600,000, existing interest expense Rs.100,000, corporate tax rate 30%, net income therefore currently Rs.350,000; total equity book value is Rs.2,000,000 and there are 50,000 ordinary shares outstanding; the market price per share is quoted at Rs.140; management proposes to borrow Rs.500,000 at an annual interest rate of 10% and use the full proceeds to repurchase shares at the market price (assume the repurchase is executed immediately at Rs.140 per share and repurchased shares are cancelled for book purposes, reducing book equity by the cash consideration equal to the market purchase price); ignore transaction costs; required: (1) compute current EPS and return on equity (ROE) before the transaction, (2) compute the number of shares repurchased and the new shares outstanding after the repurchase, (3) compute new interest expense and the new net income after tax (account for the interest tax shield), (4) compute post-repurchase EPS and ROE (use net income divided by new shares for EPS and net income divided by new book equity for ROE where new book equity equals old book equity minus cash paid for repurchase plus the increase in debt), (5) analyze numerically whether the buyback improves EPS and ROE and comment on the trade-off between higher EPS/ROE and increased financial leverage specifying the change in interest coverage ratio (EBIT divided by interest) and the percentage change in EPS.

Q.2: A production entity uses a normal costing system where variable manufacturing cost per unit is Rs.650 and fixed production overhead is absorbed at Rs.120 per unit based on normal capacity of 75,000 units per year. During Year 1 the entity produced 68,000 units and sold 60,000 units for total revenue Rs.52,800,000. At the end of Year 1 work-in-progress (WIP) comprises 4,000 units that are 50% complete for conversion costs and 100% complete for materials; opening WIP was negligible. There is also a routine manufacturing scrap rate expected at 1% of units started which is sold for negligible proceeds and expensed to cost of goods sold; actual scrap was 3% of units started. Additionally, a large sales contract contains a right of return: historical return probability is estimated at 6% of units sold and estimated future return cost per returned unit to the company is Rs.2,000. The company capitalized fixed overhead using normal capacity method and did not adjust for abnormal scrap or returns in the accounting records. Prepare a full computation to determine the Year 1 profit under accrual accounting after adjusting for (i) abnormal production loss (excess scrap) and (ii) estimated sales returns and their cost, showing how inventory valuation for finished goods and WIP changes and the resulting effect on profit; compute sensitivity of Year 1 profit to a ±2 percentage point change in the estimated return probability (report the two profit outcomes).

Q.3 (A):

Item	Income Statement Amount (Rs.)	Opening Balance (Rs.)	Closing Balance (Rs.)
Sales (all credit)	2500000	460000	840000
Cost of Goods Sold	1600000	140000	180000
Accounts Payable	—	330000	300000
Salaries Expense	100000	10000	25000
Depreciation	20000	—	—
Interest Paid	50000	—	—
Income Tax Expense	60000	20000	10000

 

Using the direct method compute (a) cash receipts from customers, (b) cash paid to suppliers and employees (show derivation of purchases from COGS and inventory movements and adjust payables and salaries outstanding), and (c) net cash provided by operating activities after deducting interest paid and income taxes paid. Explain in one sentence for each adjustment how opening and closing balances are used in the direct-method computations. Show stepwise calculations.

Q.3(B): Aarti Enterprises applied to a bank for a term loan and submitted a management- prepared balance sheet. The bank required an audited balance sheet; the auditor noted overlooked year-end adjustments such as incorrect inventory valuation, missing provisions and accruals. The bank’s lending policy requires a minimum current ratio of 1.5 and quick ratio of 1.0, so corrected presentation is critical for loan approval. Design an audit-adjustment checklist and reclassification model that a chartered accountant could apply to Aarti Enterprises submitted balance sheet to identify and quantify year-end adjustments (inventory valuation, provisions, accruals, prepayments), produce required journal entries, and demonstrate impact on current and quick ratios so the firm can meet bank lending criteria.

Information Systems for Managers

Q.1: A mid-sized digital marketing company, AdVantage Media, plans to migrate its operations to the cloud to improve scalability, reduce infrastructure costs, and speed up development cycles.

The company currently manages:

- A set of on-premises servers hosting its website and client databases.

- A software development team that builds custom analytics tools for clients.

- A customer relationship management (CRM) system used by sales and marketing teams.

After consulting a cloud service provider, AdVantage Media is offered three distinct solutions:

1. Solution A: The provider offers virtual machines, storage, and networking resources that the company can configure and manage according to its needs.

2. Solution B: The provider offers a platform with pre-built frameworks and development tools that allow AdVantage’s developers to code, test, and deploy applications without worrying about managing underlying hardware or operating systems.

3. Solution C: The provider offers a ready-to-use CRM software accessible through the web, requiring no installation or maintenance by AdVantage’s IT team.

Questions:

1. Identify which type of cloud service (IaaS, PaaS, or SaaS) corresponds to Solution A, B, and C. Justify your choices by explaining the level of control, management, and responsibility the company has under each solution.

2. Discuss one advantage and one limitation of each service model in the context of AdVantage Media’s needs.

Q.2: A precision manufacturing company plans to replace its client-server inventory and finance systems (including a COBOL module tied to a centralized database) with an integrated ERP and supply chain management (SCM) suite. The COO favors buying a market-leading ERP to standardize processes; the Head of R&D warns that over- standardization could erode a hard-won competitive advantage in custom machining workflows. The CIO proposes a three-tier architecture with middleware to integrate remaining legacy modules and a phased, parallel-run transition. The CFO worries about high costs, vendor dependency, and prolonged implementation risks under a waterfall-style plan. Evaluate the competing approaches and recommend a vendor selection and implementation strategy for the ERP/SCM program. How should the firm balance standardization versus preserving unique process advantages, address middleware and three-tier needs, and structure testing, parallel runs, and change management?

Q.3 (A): TechNova Solutions, a software firm, recently faced multiple cybersecurity incidents a phishing attack targeting employee emails, malware infecting shared drives, and unauthorized access to customer data. These incidents disrupted operations and damaged client trust. The management now plans to adopt stronger information security measures to prevent future attacks.  Identify and explain the key security threats faced by TechNova Solutions. Suggest appropriate measures the organization can implement to mitigate these threats.

Q.3 (B): NetLink Enterprises, a multinational company, struggles with managing its traditional network infrastructure spread across multiple branches. Network configurations are manually done, causing delays, high maintenance costs, and limited scalability. To overcome these challenges, the IT head proposes adopting Software Defined Networking (SDN) to achieve centralized control and automation of network resources. Explain the key challenges NetLink Enterprises faces with traditional networking. Describe how Software Defined Networking (SDN) can address these issues.

Management Theory and Practice

Q.1: At TruBlend Beverages, rising public scrutiny over plastic waste and employee dissatisfaction has pushed management to rethink its business responsibilities. The company now wants to launch meaningful initiatives that improve environmental sustainability, community welfare, and stakeholder trust without compromising profitability.

As part of the CSR committee, design a practical course of action for TruBlend Beverages that demonstrates social responsibility toward its key stakeholder’s customers, employees, society, and the government while ensuring accountability, and a positive corporate image.

Q.2: At Innova Solutions, rapid expansion has led to challenges in resource allocation, employee coordination, and project delays. The CEO observes that many departmental heads make ad-hoc decisions without structured analysis, resulting in wastage and confusion. To address this, the leadership team reviews how managerial decision-making impacts overall performance.

As a management consultant, evaluate how effective managerial decision-making contributes to better resource utilization, problem-solving, achievement of goals, efficiency, innovation, and employee motivation within Innova Solutions.

Q.3 (A): At NovaCore Enterprises, a new digital transformation project has created anxiety among employees due to tight deadlines and unfamiliar technology. Conflicts are rising, performance is dropping, and coordination between teams is weak. The management believes that effective leadership will be the key to turning the situation around.

As Priya, the project head, create a leadership strategy that demonstrates the role of a leader in ensuring smooth project execution, motivating employees, and fostering teamwork during this transformation.

Q.3 (B): At Artex Solutions, a mid-sized design firm, the management has noticed a steady decline in employee enthusiasm and performance. Several employees have complained about heavy workloads, limited recognition, and the absence of creative opportunities. Junior staff are worried about job security due to recent cost-cutting, while senior designers feel their contributions go unnoticed. Social interactions among teams have also reduced, creating a sense of isolation. The HR manager, Kavya, realizes that financial incentives alone will not solve the problem the employees need holistic motivation that addresses both personal and professional fulfillment.

As Kavya, create a motivation strategy for Artex Solutions using Maslow’s Need Hierarchy Theory that helps meet the diverse needs of employees, enhances morale, and drives long-term engagement and productivity.

Business Communication

Q.1: A multinational pharmaceutical company faces a PR crisis due to a product recall, with widespread media attention and stakeholder anxiety. The organization’s existing public relations strategy relies on traditional press releases, but social media rumours and informal employee gossip are spreading conflicting information. Leadership realizes that both formal and informal communication channels are influencing public perception and employee trust during the crisis.

Using your understanding of organizational communication channels, explain how the company should apply integrated communication models to manage both formal and informal channels during the crisis.

What actions could ensure message uniformity and restore stakeholder trust?

Q.2: A leading financial services company recently revamped its recruitment process to focus on deeper alignment between candidates and company culture after experiencing high turnover. Candidates are now required to do extensive research on the company's mission, values, recent accomplishments, and cultural practices before interviews. The HR team has noticed, however, that some highly qualified candidates struggle to articulate this alignment during interviews, while others excel at demonstrating fit but lack concrete competencies. The company debates whether the emphasis on cultural alignment might be overshadowing technical qualifications or attracting the wrong priorities.Critically evaluate the impact of prioritizing cultural alignment over technical skills in interview preparation and execution.

How should the company adjust its balance to optimize hiring outcomes, and what are the risks and benefits of shifting this emphasis in a competitive industry?

Q.3 (A): A rapidly-growing online education firm is expanding its offerings and onboarding hundreds of new instructors from diverse backgrounds. Many new hires struggle with organizing content, preparing visually compelling slides, and enabling audience interaction during virtual sessions. The leadership team observes varying presentation quality and inconsistent achievement of learning objectives. As the Director of Instructor Development, your mandate is to ensure that every class is clear, engaging, and meets high standards, using the four Ps: Purpose, Preparation, Practice, and Performance.

Briefly explain how the four Ps of presentation can be applied to improve the effectiveness of instructors in this context. Identify any two elements of the evaluation wheel that can be used to measure the effectiveness of this training program.

Q.3 (B): Parle Products faced reputational damage when it came to light that the company pressured small suppliers into disadvantageous contracts, raising concerns about ethical standards and supplier viability. In response, the company revised its procurement policies to emphasize transparency, equitable terms, and stakeholder dialogue. However, the leadership is deeply concerned with restoring trust and creating a resilient negotiation culture that prevents similar ethical pitfalls, while still achieving strategic business objectives. Propose an organizational model for ethical negotiation that Parle Products can implement, synthesizing concepts from negotiation ethics (honesty, fairness, respect), BATNA analysis, strategic rapport building, and value creation.

Explain how your model would operationalize these principles, embed them in procurement negotiations, and fortify stakeholder trust.

Business Law

Q.1: Garvit has entered into a contract for receiving supplies of 1 ton cement per month for 1 year from his supplier. The duration of the contract was 1st November 2025 to 31st October 2026. The vendor started supplying, however from 1st January 2026 the supplies were irregular and there are no supplies from 1st March 2026. Now Garvit wants to sue the vendor for the breach of this contract. Please suggest him the remedies available under Contract Act 1872 to remedy the breach arising under such contract.

Q.2: A five-partner trading partnership confronts a crisis: a founding partner with managerial control has died unexpectedly. The partnership deed contains only minimal clauses about retirement and dissolution but no clear buy-out formula, valuation method, or dispute resolution. Some partners want dissolution and distribution; others prefer reconstitution to preserve the business. A few junior managers favour converting the business to a private limited company to attract capital and protect managers from unlimited liability. Major institutional creditors demand clarity on repayment and have indicated they might accelerate claims if the firm’s constitution changes without formal agreements. Evaluate the legal and commercial consequences of a senior partner’s sudden death versus negotiated retirement, and recommend whether the firm should dissolve, be reconstituted, or convert into a company. Justify your recommendation by weighing continuity, creditor rights, partnership deed provisions, tax and governance impacts, and recommended contractual provisions to implement the chosen route.

Q.3 (A): With the rise of e-commerce, consumers increasingly rely on e-commerce platforms. However, issues such as counterfeit goods and deceptive pricing have become prevalent where such practices are rampantly occurring on these platforms and the consumers are at a receiving end. The Consumer Protection Act, 2019 and E- Commerce Rules, 2020 were introduced to safeguard consumer interests. Various practices such as:

a) Products received by consumers were counterfeit or of inferior quality.

b) Platforms advertised “up to 70% discount”, but actual pricing was inflated before applying discounts, misleading consumers.

We need your help in understanding that under Consumer Protection Act 2019 and the E-Commerce Rules, 2020 that whether e-commerce platforms can be held liable for counterfeit goods sold by third-party sellers and whether misleading discount practices constitute "unfair trade practices".

Q.3 (B): A longstanding family enterprise operated as a Hindu Undivided Family (HUF) now seeks to incorporate as a private limited company to access structured financing, limit member liability, and enable professional management. The Karta currently manages day-to-day operations; multiple family members (including females) have varying entitlement expectations. The family wants to protect intra-family economic rights, maintain control, ensure smooth succession, and comply with company law requirements for MOA/AOA, while avoiding actions that might invite courts to lift the corporate veil or trigger adverse tax outcomes. Formulate an incorporation strategy and create the essential provisions for a Memorandum of Association and Articles of Association that transform a Hindu Undivided Family (HUF) business into a private company while preserving family economic interests, defining governance roles (including the Karta), share allocation, mechanisms for perpetual succession, tax and regulatory considerations, and safeguards to prevent piercing of the corporate veil?

Decision Science

Q.1: A city council wants to conduct a survey to understand citizens’ opinions on building a new community park. They design four different approaches:

1. The city is divided into 5 zones, and 30 residents are randomly selected from each zone.

2. They interview every 50th person entering the central library during the week.

3. They approach the first 100 people they see at a busy shopping mall.

4. A complete list of all households is made, and 50 households are randomly selected using a random number table.

Identify the type of sampling method used in each approach. Explain which method(s) would give the most representative results and why.

Q.2: Calculate Karl Pearson Correlation

X	Y
12	6
16	9
20	12
24	15
28	18
32	21
36	24

 

Q.3 (A): In a school of 200 students, 120 students like football, 80 students like basketball, and 50 students like both football and basketball. What is the probability that the student likes neither football nor basketball?

Q.3 (B): Two factories produce bolts. The length (in mm) of bolts from each factory has the following statistics:

Factory	Mean (mm)	SD (mm)
A	50	2
B	40	3

 

Find the Coefficient of Variation (CV) for both factories. Which factory’s production is more consistent, and why?

Essentials of HRM

Q.1: Republic Bank is experiencing rapid growth in its retail banking division and plans to expand its customer engagement and sales operations. To support this expansion, the bank has decided to hire a new team of Relationship Managers across multiple branches.

You have recently been appointed as the HR Manager of Republic Bank. Senior management has assigned you the responsibility of ensuring that the recruitment process is structured, accurate, and aligned with the bank’s business needs.

Based on the above scenario, answer the following:

1. In your own words, define Job Analysis and explain its relevance in ensuring effective and accurate hiring decisions for the bank.

2. Conduct a comprehensive Job Analysis for the role of Bank Account

Manager (Relationship Manager) at Republic Bank by preparing:

a. A detailed Job Description outlining the key duties and responsibilities.

b. A clear Job Specification describing the essential qualifications, skills, and personal attributes required for the role.

Q.2: Prabhu Bags Ltd., an upcoming manufacturing company, has recently recruited a new batch of 100 employees in the Marketing Department as Field Managers. The company plans to organize an orientation program for all these new employees. As the HR Head, you are responsible for conducting this program successfully.

Discuss the possible problems or challenges you may face while planning and conducting the orientation program for these newly recruited employees. Suggest suitable measures to overcome these challenges.

Q.3 (A): Rewa Textile Mill, a rapidly growing manufacturing company, plans to expand its operations and hire a large number of employees across different departments including production, quality control, logistics, and administration within a short period.

As an HR Manager, Identify the most appropriate method(s) of recruitment for this bulk-hiring requirement and justify your choice by explaining how the selected method(s) would help the company achieve speed, cost-effectiveness, and quality in hiring.

Q.3 (B): Parul Infrastructure, a real estate company with major business operations in Bangalore, Pune, and Hyderabad, plans to recruit sales officers from a campus in Lucknow a tier-2 city in North India. This strategic decision carries both potential benefits and challenges that should be evaluated before implementation. You are expected to analyze the decision by Parul Infrastructure to hire sales officers from a Lucknow campus. Your role is to evaluate the pros and cons of this hiring strategy and explain its implications.

Strategic Management

Q.1: Novastra Engineering Solutions Ltd., a 3,500-employee engineering firm historically follows forecast-based planning with strategy set by a central planning staff. Senior management recognizes that plans are politicized, lower-level managers are disengaged, and strategic information is siloed. The board has mandated a transition to strategic management so that strategy emerges across levels and is implemented continuously. The firm must scan environments, analyze core competencies, select strategic factors, generate alternatives and ensure robust implementation and evaluation. Time horizon for noticeable change is 12 months.

Apply the Transformational Leadership Model to design a detailed leadership action plan that the CEO and senior team should use to move the organization from a top- down planning mode to an inclusive strategic-management approach. Specify concrete leader behaviors, communication strategies, and short-term milestones to secure lower-level manager participation and to operationalize the eight-step strategic decision-making process. How will you measure success and mitigate resistance during the first 12 months?

Q.2: Northridge Petrochemicals, a multinational oil and gas firm faces conflicting pressures: long investment horizons for exploration (10–15 years), volatile commodity prices, and rapid regulatory and technological shifts. The CEO favors the planning mode with formal scenario-based investment appraisals; a faction of business unit leaders argues for entrepreneurial/adaptive modes to respond quickly to local opportunities. The board is divided over whether to retain highly analytical planning processes or permit devolved, fast-moving experimental initiatives in select geographies.

Evaluate which strategic decision-making mode (Planning, Entrepreneurial, Adaptive, or a Hybrid) best suits the firm given the described context. Critique the board’s split views, weigh trade-offs between analytical rigor and agility, and justify a recommended decision-making architecture and control mechanisms to manage risk and innovation.

Q.3 (A): The Suryadev Group, a diversified Indian conglomerate with five business units (consumer goods, pharmaceuticals, engineering, financial services, and retail) lacks consistent performance measurement and strategic alignment. Business units operate with different metrics and limited knowledge transfer. Corporate intends to adopt a single integrated model to guide strategy formulation, implementation, and control while enabling tailored business-unit objectives and cross-division learning.

Create an Integrated Strategic-Audit and Balanced Scorecard Model that links environmental scanning, VRIO-based internal analysis, mission refinement, and evaluation and control for this diversified conglomerate. Specify the components, data flows, KPIs, governance, and a 12-month pilot plan to align business-unit strategies with corporate objectives?

Q.3 (B): The Vardhan Group, a respected family-led Indian firm with a long heritage has maintained market presence for over a century but now faces younger global competitors, shifting customer preferences, and stricter environmental standards. Management seeks a renewal strategy that preserves core competencies and culture while accelerating innovation, expanding into new markets, and embedding sustainability across operations.

Propose a Strategic Renewal Roadmap for this century-old Indian firm facing globalization, technological disruption and sustainability pressures; outline mission redefinition, diversification or portfolio moves, capabilities upgrade (digital and R&D), knowledge transfer mechanisms, sustainability initiatives, performance metrics and risk mitigation over a three-year horizon?

Consumer Behaviour

Q.1: A fast-moving consumer goods company is preparing to launch an innovative fortified beverage that blends nutrition with a novel delivery format. Market research shows clear segments: a small group of highly curious technophiles, a larger cohort motivated by social proof, and a cautious mainstream. The marketing director must mobilize cross-functional teams (R&D, trade marketing, digital influencers, and sales) to generate trial, encourage social diffusion, and manage promotional spend during rollout across urban and semi-urban channels. Using the Situational Leadership model, propose differentiated leadership actions and communication tactics for each adopter segment (innovators, early adopters, early majority, late majority) to accelerate trial and diffusion for the new product. Include leader directives, coaching approaches, and two short-term metrics for each segment.

Q.2: A mid-sized telecom operator is losing younger, high-involvement subscribers after network outages and perceived mismatch between advertised and delivered service. These customers express cognitive dissonance after purchase, frequently complain on social media, and sometimes switch providers quickly. Management can invest in technical upgrades (capex), redesign loyalty/communication programs emphasizing transparency, or run short-term price promotions to retain customers. The customer service team feels undertrained and under-motivated (internal marketing gap). Budget limits force prioritization; executives must weigh short-term churn reduction against long-term brand equity and retention. Evaluate competing investments service quality upgrades, loyalty and communication programs, or intensified price promotions to reduce post-purchase cognitive dissonance and improve retention among younger, high-involvement customers. Critically justify which combination offers the best ROI, describe an A/B testing plan, and specify metrics to assess impact on satisfaction, repeat purchase, and negative word-of-mouth.

Q.3 (A): A mid-market consumer brand preparing for a major festival recognizes gifting purchases are symbolic, vary by relationship type, and include both obligatory and voluntary gifts as well as self-gifts. Consumers use gifts to communicate values and status; gifting decisions are influenced by social norms, reference groups, and emotional goals. The brand must create an assortment and campaign that drives trial, symbolic relevance, and diffusion across social networks. Design a holiday gifting strategy and product-assortment model that synthesizes symbolic communication, giver–recipient dynamics, and diffusion principles to maximize perceived symbolic value, social sharing, and repeat purchases. Specify target segments, personalized assortment rules, communication channels, influencer and WOM tactics, sampling/offers, and measurable outcomes. What would your comprehensive campaign look like?

Q.3 (B): A large urban mall retailer sees strong weekend footfall among youngsters; sales of low-priced items (snacks, accessories) at checkout are high but management is concerned about encouraging compulsive purchases and potential reputational risk. Research indicates impulsivity is triggered by proximity of stimulus, emotional surges, and lack of attribute evaluation. The retailer must balance short-term revenue from impulsive buys with responsible marketing and long-term brand trust. Design a retail-store intervention model that increases low-price impulse purchases without promoting compulsive buying: specify store layout changes, cue placements, pricing and promotional tactics, ethical guardrails, and an evaluation dashboard measuring sales lift, impulse incidence, and consumer wellbeing indicators over a quarter.

Brand Management

Q.1: A U.S. pharmaceutical company will launch a prescription drug in a crowded class where two incumbents dominate physician mindshare. The brand seeks limited DTC within strict compliance constraints and intends to use digital channels, HCP education, and patient support programs. Prior short-term couponing in the category created “discount” associations that hurt loyalty. The executive team wants a launch that builds strong, favorable, and unique associations without compromising long- term equity. As the brand manager, you must integrate naming, visual identity, channel strategy, and communications to accelerate awareness and trial while establishing a defensible positioning. Apply the four-step strategic brand management process to outline the launch: choose brand elements, design an IMC program suited to the new media environment and regulatory limits, specify brand amplifiers, and define a measurement plan (brand audit, tracking studies, value chain) to protect long-term equity while driving early adoption?

Q.2: A heritage beverage brand relied on repeated temporary price promotions during a downturn. Brand tracking now shows strengthened ''discount'' associations, eroding loyalty and weakening differentiation versus experiential competitors. A brand audit reveals strong nostalgic imagery but declining perceived performance and relevance among younger users. The CMO faces a dilemma: maintain consistency and reinforce core associations with innovation in product performance, or revitalize the brand through updated usage imagery, co-branded events, and refreshed packaging and slogans in new media. Finance demands near-term growth; the brand team warns of long-term equity damage without strategic shifts. The decision must balance equity preservation and market momentum. Evaluate whether the brand should prioritize reinforcing its heritage positioning with moderate tactical changes or pursue revitalization via new usage imagery, secondary associations, and revamped brand elements. Justify your recommended IMC mix and pricing stance, and define how you will measure and defend long-term equity effects versus short-term sales recovery?

Q.3 (A): A B2B enterprise software provider offers strong products but faces weak brand recognition and high customer churn. The sales team customizes messages for each account, resulting in fragmented brand promises and inconsistent customer experiences. The leadership now aims to adopt a corporate branding strategy with clear sub-brands to unify communication, strengthen recognition, and emphasize value propositions beyond product features such as risk reduction, total cost of ownership, and social proof through marquee clients.

The company must build associations around service excellence and innovation, appeal emotionally to decision-makers, and implement a brand equity management system that tracks brand performance and aligns employee incentives with brand goals.

Question - Design a corporate branding framework and sales-force-aligned go-to- market strategy that unifies multiple product lines under a clear brand hierarchy. Include how the firm can develop a framing narrative, emotional value propositions, and a content architecture suitable for different roles in the buying center.

Q.3 (B): Using the reference of Q.3,

Question - Propose a brand equity management system with defined charters, performance reports, and tracking mechanisms to measure progress toward brand resonance. Explain how incentives, training, and internal communication can be aligned to reinforce the brand promise and ensure consistency across customer touchpoints.

Sales Management

Q.1: Assume that you are a sales executive for a cloud-based customer relationship management (CRM) software designed for small retailers. You have scheduled a meeting with Mr Rajiv, the owner of a mid-sized retail store chain, who is hesitant about adopting new technologies due to past implementation challenges. Apply the AIDAS Theory of Selling to explain how you would conduct the sales interaction with him, that is, from the initial contact until ensuring his satisfaction after the purchase. Include an introduction and conclusion in your answer.

Q.2: You have recently taken over as the Sales Director of a consumer electronics company. During your first month, you observe that one of your Sales Managers, Ms Kavya, consistently meets sales targets but struggles with team coordination, often takes on too many tasks herself, and rarely sets aside time for planning. Using the qualities of effective sales executives, evaluate Kavya’s overall effectiveness as a sales leader. Provide recommendations on how she can improve to perform at a higher managerial level. Include an introduction and conclusion in your answer.

Q.3 (A): You have recently joined a small regional FMCG company as the Head of Sales. The company has only 15 salespeople working across a limited geographic area, and the current reporting structure is chaotic with overlapping responsibilities. Create an organizational structure based on the Line Sales Organization model that would bring clarity in authority, improve discipline, and streamline reporting. Briefly explain how this structure would help the company function more effectively. Include an introduction and conclusion in your answer.

Q.3 (B): You are consulting for a fast-growing online furniture retailer that wants to improve sales force efficiency by using specialization. The company plans to divide work based on expertise for example, customer acquisition, product presentation, pricing guidance, and after-sales follow-up. Create a Functional Sales Organization structure suitable for this company and briefly explain how this structure can enhance performance despite the challenges of coordination. Include an introduction and conclusion in your answer.

Compensation & Benefits

Q.1: A national retail firm plans to overhaul its sales compensation plan to better align with strategic goals: shorter sales cycles, higher customer retention, and margin improvement. Current plans lack clear mix between base and variable, have inconsistent CTC disclosures, and raise ESIC/PF applicability questions for certain allowances. Sales leaders fear reduced morale. HR is tasked to lead the redesign and rollout ensuring legal compliance, internal equity, and measurable sales outcomes over the next fiscal year. Using Kotter’s change leadership model, design a step-by- step rollout for introducing a redesigned sales compensation plan that aligns pay mix, leverage, CTC transparency, statutory compliance (PF/ESI), and internal equity; specify leader actions for each step, stakeholder roles, communication strategy, timeline, and KPIs to measure adoption and business impact?

Q.2: A medium-sized manufacturing firm failed to pay statutory compensation for a worker who sustained a permanent total disablement six weeks ago. The employer cites severe short-term cashflow constraints and disputes the assessed loss of earning capacity. The commissioner has issued a preliminary notice and the union demands immediate full payment; press coverage threatens reputational damage. Evaluate the employer’s legal exposure and the strategic options available to both parties in resolving delayed compensation for a permanently totally disabled worker. Critically assess negotiation, litigation and compliance pathways, quantify likely interest and penalty liabilities, and justify a recommended settlement and compliance plan for the employer and claimant with supporting rationale and risk trade-offs?

Q.3 (A): ABC Tech Pvt. Ltd., a growing IT services firm, recently faced high employee turnover, especially among software developers. Exit interviews revealed that employees felt their salaries were below industry standards and that the performance- based incentives were neither transparent nor motivating. The HR head is now reviewing the company’s compensation structure to improve retention and performance.

Question:

As an HR consultant, what compensation and benefits strategies should the HR head consider to address these issues and enhance employee satisfaction?

Q.3 (B): Considering the situation at ABC Tech Pvt. Ltd., Analyse how an effective compensation and benefits strategy can contribute to employee retention and organizational competitiveness.

Industrial Relations & Labour Laws

Q.1: A 60-year-old footwear manufacturing plant in India faces perennial strikes and frequent breakdowns in industrial relations. Management historically adopted a top- down, paternalistic approach; the union perceives management as unsympathetic and coercive. Productivity losses have eroded margins, and the board expects sustainable industrial peace without diluting legal compliance. Employee morale is low, grievances pile up, and works committees are inactive. The HR head believes leadership style is a root cause and is asked to propose a leadership-driven strategy to transform relations while respecting labour law and collective bargaining protocols. Apply the transformational leadership model to design a comprehensive plan that senior management can use to rebuild trust with the union, reduce recurring strikes, and institutionalise worker participation in decision-making.

Q.2: An assembly plant suffered a workplace accident injuring multiple employees due to a machinery malfunction and lapses in safety protocols. The factory’s safety documentation was incomplete and training records were outdated. The union demanded immediate plant closure and criminal prosecution; management offered one-time ex gratia payments and cited budgetary constraints for capital upgrades. Local media coverage intensified public scrutiny. The factory is subject to the Factories Act and manufacturer duties under Section 7B, and stakeholders expect swift remedial action consistent with labour legislation and welfare obligations. Critically appraise the management and union responses to the workplace accident in this scenario. Evaluate the adequacy of legal compliance, compensation, and restorative measures.

Q.3 (A): A state-owned enterprise (SOE) with 4,000 employees is undergoing a productivity drive. Government policy encourages workers’ participation in management, but senior managers fear loss of authority and confidentiality; unions distrust tokenistic arrangements. Existing works committees are inactive. The organisation must design a credible, legally defensible participation model aligned with the Industrial Employment (Standing Orders) Act and relevant statutes, while delivering measurable gains in morale and operational outcomes and avoiding litigation or managerial sabotage.

Propose key steps for implementing a credible and legally compliant model of workers’ participation in management in a state-owned enterprise.

Q.3 (B): A national public utility is introducing automation and expects to reduce its permanent workforce by 18% over the next year. Many employees have long tenures and are protected under the Industrial Disputes Act, which mandates notice, compensation, and consultation. Trade unions are mobilising, and political stakeholders are sensitive to job losses. The organisation must legally manage layoffs, mitigate industrial disputes, protect worker welfare, and ensure continuity of critical services while implementing new technology-driven operating models.

Suggest key components of a legally compliant and socially responsible retrenchment plan during automation.

Manpower Planning, Recruitment and Selection

Q.1: A regional financial services firm plans to open 40 new branches over three years while 22% of its middle managers approach retirement. Current HR data is fragmented across departments, and prior headcount decisions led to both idle capacity in support functions and frontline shortages. The CEO wants an HR plan aligned to corporate objectives that prioritizes internal development but stays cost- conscious. HR must forecast role-wise demand, assess internal supply, and reconcile the gap without disrupting service quality. Options on the table include internal promotions, e-recruitment, structured training for new joinees, targeted retention of critical talent, and incentives to postpone retirement for niche roles. The Board expects quarterly HRP controls, targets, and reports. Applying the micro-level manpower planning process, how would you conduct demand and supply analysis, quantify the HR gap, and implement HR programming (e.g., internal promotions, targeted recruitment, redeployment, and training) to meet the three-year growth target while preventing overstaffing or understaffing?

Q.2: Aurora Hospitality, an Asian luxury chain, is entering France with three properties in 12 months. The COO favors an ethnocentric model to transplant brand standards quickly; the CHRO argues for a polycentric approach to meet local labor norms and cultural expectations. Budget constraints limit expatriate packages. The brand promises uniform guest experience, yet local wine, culinary, and unionized labor practices demand adaptation. Current succession plans are thin in Europe. Induction programs are strong but untested abroad. The board requires a culturally sensitive launch, and a leadership pipeline further expansion. Evaluate which global staffing approach Aurora Hospitality should adopt and justify your recommendation. Critique ethnocentric, polycentric, regiocentric, and geocentric options against culture fit, cost, compliance, and leadership pipeline needs.

Q.3 (A): La Pearl Hotels is launching operations in Italy while maintaining brand standards built in its home market. They have decided to go for a geocentric method of hiring employees for teh new subsidiary. Discuss the pros and cons of this method for La Pearl Hotel.

Q.3 (B): La Pearl Hotels wants to staff 12 properties within a year, build a leadership bench, and ensure consistent guest experience. Integrate micro- and macro-level manpower planning, placement logic, and controls to balance culture transfer with local responsiveness.

Organisation Culture

Q.1: A large, decades-old manufacturing firm exhibits a dominant bureaucratic culture emphasizing strict procedures and hierarchy. The production division has developed a pragmatic subculture that circumvents formal processes to meet targets, creating safety incidents and reputational risk. The new plant director has been briefed to preserve statutory controls while restoring employee engagement and innovation. The executive team suggests using a Transformational leadership approach to inspire vision, model values, and empower teams during cultural realignment. Apply the Transformational leadership model to design a detailed intervention plan that the plant director should implement to reconcile the dominant bureaucratic culture with the production subculture. Specify leader behaviors, mechanisms for communicating vision, steps to empower employees, and three measurable indicators to evaluate success over 12 months?

Q.2: Two mid-sized firms have merged: Company A is highly bureaucratic with formal rules, hierarchical decision-making and a dominant culture of compliance; Company B is an innovative start-up with an adhocracy culture emphasising autonomy, rapid experimentation and flat teams. Post-merger, teams report confusion over decision rights, duplicated processes, and a 12% drop in employee engagement. Customers have experienced inconsistent service. The new executive team must decide how to blend cultures to deliver on the merger’s strategic goals while retaining critical capabilities from both entities. Critically assess the four main cultural integration strategies after the merger in this scenario (assimilation, deculturation, integration, separation). Recommend the best strategy, justify your choice against alternatives, outline implementation steps, and identify key risks and mitigation measures to ensure cultural compatibility and strategic performance.

Q.3 (A): A multinational consumer services company has a strong HQ-driven dominant culture emphasizing brand consistency and central processes. Regional offices, however, have evolved subcultures tailored to local customer preferences, creating inconsistent service experiences and uneven brand perception. Design a scalable cultural architecture that preserves a clear global identity while enabling distinct regional subcultures to adapt to local markets.

Q.3 (B): A high-growth tech startup led by a charismatic founder exhibits a power culture where key decisions and relationships concentrate around the founder. As the company scales to 500 employees, operational inefficiencies and decision bottlenecks are emerging. Design a strategic roadmap for a founder-led startup to transition from a power-centric culture to a hybrid structure that preserves innovation.

International Business

Q.1: A mid-sized Indian exporter of consumer durables is considering entry into four international markets that vary in demand conditions, regulatory complexity, cultural environment, and risk profile. The firm must decide on the most appropriate international market entry mode exporting, franchising, joint venture, or wholly owned subsidiary and determine the timing of entry to achieve sustainable growth and global competitiveness. However, differing perspectives among internal stakeholders such as marketing, finance, and legal teams have created challenges in strategic decision-making. Using a rational decision-making framework supported by participative and ethical leadership practices, recommend the most suitable entry mode and timing strategy for the exporter.

Elaborate how management can engage key stakeholders, balance risk and control, address international business environmental forces, ensure cultural sensitivity and ethical conduct, and mobilise organisational resources effectively to maintain long- term scalability and brand integrity in international markets.

Q.2: An e-commerce firm expanding beyond India into three neighbouring countries reports rising visits but flattening conversions. Current market entry decisions were based on basic demographics and partner spreadsheets. The marketing head proposes leveraging third-party web analytics, local focus groups, and clustering algorithms, but the finance team questions the budget and expected ROI. Competitive entrants already offer localized experiences. Evaluate the proposed international market research and customer segmentation approach. Critique data sources, methodologies, and expected biases; recommend improved research design and segmentation framework that balances analytic rigor with actionable marketing mix adjustments for international expansion.

Q.3 (A): A medium-sized manufacturing exporter relies on a single large foreign market for 40% of revenues. Overnight, that country implements new tariffs and non-tariff barriers and tightens import licensing, threatening volumes and margins. The firm’s current supply chain is integrated across borders with limited local buffers. Management must rapidly reconfigure access to market, consider alternative sourcing and distribution, protect customer relationships, and present a pragmatic plan to lenders and the board that minimises cash burn while preserving strategic footholds. Develop a resilient strategic-response plan and alternative supply-chain and market- access model for a manufacturing exporter facing sudden protectionist measures in a key export market. Define scenario triggers, prioritized contingency options (sourcing, nearshoring, channel reconfiguration), quick-cost assessment criteria, stakeholder communication plan, and metrics to evaluate recovery and competitive retention.

Q.3(B): A multinational manufacturing firm sources components from a subsidiary factory in a country with lax labour and environmental enforcement. Media reports allege unsafe working conditions, underage employment and pollution. The firm risks legal exposure, consumer backlash, and investor pressure in developed markets. HQ must rapidly design and deploy a robust ethical-compliance system that goes beyond local law to meet international standards, restores stakeholder trust, and prevents recurrence, while remaining operationally and financially viable in the host country context. Design an international ethical-compliance and remediation framework for a multinational manufacturer accused of poor labour conditions and environmental breaches at a foreign plant where host-country enforcement is weak. Your framework should include prevention measures, monitoring protocols, corrective action plans, supplier auditing, whistleblower mechanisms, incentives, and external reporting to protect reputation and ensure sustainable operations. What would you implement?

Enterprise Resource Planning

Q.1: BrightWave Retail Pvt. Ltd. has been facing declining customer satisfaction and slow order processing due to outdated workflows and fragmented communication between departments. To regain competitiveness, management plans to implement Business Process Reengineering (BPR) to redesign its core processes for greater efficiency, speed, and customer focus. Identify the major process inefficiencies affecting BrightWave Retail’s performance. Explain how Business Process Reengineering can help transform these processes and discuss the benefits and challenges the company may face during BPR implementation.

Q.2: Orion Manufacturing Ltd. manages separate software systems for finance, inventory, sales, and human resources. This leads to data duplication, reporting delays, and poor coordination between departments. To resolve these issues, the company decides to implement an SAP ERP system to integrate all business functions into a unified platform. Explain how SAP ERP can streamline business processes and enhance decision-making also discuss the benefits and implementation challenges of adopting SAP in a manufacturing organization.

Q.3 (A): During a legacy system replacement, an organisation suffered from inadequate technical support and a lack of functional skills among employees; following SAP deployment, reliance on consultants remained high and vendor teams planned phased exit. Frequent staff turnover, limited internal training budgets, and the imperative to maintain 24x7 operations create a risk of knowledge loss and rising post- implementation support costs. Leadership requires a pragmatic plan to institutionalise ERP expertise within the organisation, ensuring continuity, faster problem resolution, and eventual reduction of external support spend. Develop a sustainable human- capability development and governance framework to reduce dependency on external consultants’ post-ERP implementation. The framework should include a training curriculum, certification and mentorship program, knowledge-retention KPIs, vendor handover milestones, and incentive mechanisms. How would you design and phase this framework to ensure long-term internal ownership, operational continuity and reduced support costs?

Q.3 (B): Multiple Ajinomoto subsidiaries in India must standardize ERP platforms to support growth. Constraints include limited budgets for some units, regulatory data residency concerns, need for localization, and desire to avoid vendor lock-in. Previous experiences with legacy systems and external consultants make stakeholders cautious; procurement must decide between established SAP deployments, hybrid cloud options, or lower-cost open-source solutions tailored to SMEs. Design a vendor selection and procurement decision framework for Indian subsidiaries evaluating on- premise SAP, hybrid cloud SAP, or open-source ERP alternatives. Your framework should weigh total cost of ownership, customization needs, support ecosystem, data security, scalability, vendor risk mitigation clauses, and transition costs, and include a scoring model and sample contractual safeguards.

Operations and Supply Chain Strategies

Q.1: A regional appliance manufacturer built on a low-cost, made-to-stock model now faces rising demand for customization and faster delivery. The board mandates a shift to a premium, made-to-order strategy, but challenges include long setup times, excess inventory, fragmented MIS, and workforce skill gaps. How should leadership realign structure, infrastructure, and functional roles to successfully transition from MTS to MTO while ensuring agility and responsiveness?

Q.2: A global apparel brand expanding e-commerce in Latin America and Southeast Asia faces customs delays, last-mile challenges, and high return rates. It must choose between managing multiple 3PLs regionally or appointing a 4PL for end-to-end coordination and visibility. How should the firm evaluate and choose between a 3PL multi-provider model and a 4PL integrator to balance service, cost, control, and scalability?

Q.3 (A): AgriTech Foods faces demand volatility, forecast errors, and limited visibility due to fragmented systems. Leadership aims to adopt technology-driven planning (ERP, EDI, VMI), stronger partnerships, and tailored inventory strategies to improve responsiveness and reduce waste. Which key SCM performance metrics should be tracked to measure responsiveness, cost efficiency, and service improvement under uncertainty?

Q.3 (B): An auto components firm faces bottlenecks, high WIP, and erratic deliveries. Leadership aims to implement lean and JIT practices to halve inventory and improve throughput, supported by supplier collaboration and workforce development. What HR, supplier, and KPI frameworks should guide capability building, performance tracking, and continuous improvement during this transition?

Project Management

Q.1: A national utility company is delivering a five-year gas pipeline upgrade across multiple regions. Midway through execution the programme faces repeated schedule slippages, disputes between regional contractors and local stakeholders, and a shortfall in skilled labour. The Senior management expects on-time delivery within the original budget and requests stronger leadership to stabilise progress and reconcile stakeholder demands while preserving quality and safety standards. Apply a suitable model to this project context: specify decisions you would adopt at each project process group (initiating, planning, executing, monitoring & controlling, closing). Justify your decision, and define the measurable indicators to evaluate effectiveness?

Q.2: A global consumer-goods company has no central PMIS; project artefacts are stored across local drives, email and varied cloud folders. The Head of the Project has a limited budget to implement a PMIS that should enable scheduling, document management, issue tracking, portfolio reporting and a searchable archive of lessons learned. IT warns about security and integration costs; functional leads worry about user adoption and extra admin burden. Evaluate the proposed design of a project management information system (PMIS) and archiving strategy. Justify your suggestion and suggest priorities, and propose metrics to ensure lessons learned and reduce repeat failures?

Q.3 (A): A property developer’s flagship project is six months behind schedule and over budget after unforeseen ground conditions and vendor disputes. The project sponsor has appointed you as interim project manager to rescue the project and demonstrate a credible path to completion. Design a project recovery and innovation plan for a high- value construction project, detailing a re-baselining approach, risk mitigation actions and KPIs to restore control and deliver agreed quality within revised constraints?

Q.3 (B): A utility company has contracted to deliver a multi-site infrastructure project with strict regulatory milestones, high safety requirements and substantial interdependent activities. Historical projects suffered schedule slippage and cost overruns due to weak integration between schedule and cost estimates, inadequate contingency planning and informal change handling. Create/Suggest an integrated project management framework and real-time monitoring and control model for a large infrastructure construction project. Briefly define governance roles, reporting dashboards and corrective action triggers?

Service Operations Management

Q.1: An airline deploys an IoT solution to tag, scan, and monitor baggage across multiple airports. The rollout requires firewall port configurations for new devices, mobile provisioning for handheld scanners, secure remote access for maintenance, and integration with legacy baggage handling systems. Ground staff and IT teams must adopt new procedures; there are worries about increased device failure, data privacy, and coordination among vendors. Senior operations leadership must ensure high availability, fast fault resolution, and staff engagement while meeting regulatory and contractual obligations. Implementation spans network infrastructure upgrades, device provisioning at baggage conveyors, security hardening, and retraining of ground staff. Apply a people-centric leadership model that empowers front-line teams to adopt new IoT processes, ensures cross-functional coordination, and maintains security standards. Identify the model, describe leader actions to mobilise, coach, and remove obstacles over three months, and define the operational and human-centred metrics you will track to judge effectiveness?

Q.2: A global BPO contact centre experiences rising average handling time (AHT) and declining customer satisfaction scores despite hiring more agents. The help desk uses legacy CRM, rigid IVR menus and traditional AHT-focused targets. Supervisors report high attrition and low discretionary effort; agents complain about repetitive tasks and unclear escalation rules. Management is considering investment in AI chatbots, re-engineering call flows, shifting KPIs to quality-oriented metrics and offering variable incentives, but worries about short-term service disruptions and budget approvals. Evaluate the relative merits of process redesign, AI-enabled self- service (chatbots/automation), KPI revision (from AHT to First Contact Resolution and NPS), and enhanced frontline incentives to reduce average handling time and improve satisfaction in the BPO. Critically assess impacts on employee morale, service quality, training needs and long-term cost structure, then justify a recommended combination of initiatives and measurement framework for the next 12 months?

Q.3 (A): A private university is scaling enrolment and adopting blended learning. IT must provision and manage desktops, laptops and mobile access for students and faculty, run the LMS, provide remote and on-site tech support, and protect sensitive student records. Current tech support is fragmented, asset lifecycles are ad hoc, and faculty lack consistent training on digital teaching tools, affecting learning outcomes and satisfaction. Develop a technology-enabled service operations framework for a rapidly growing educational institution that covers PC/mobile provisioning, centralized help desk, LMS administration, student data protection, staff development and performance measurement. Propose governance, vendor vs in-house decisions, escalation paths and metrics to ensure service quality and timely academic support?

Q.3 (B): A multi-speciality Hospital struggles with long outpatient waiting times, inconsistent coordination between diagnostics, pharmacy and billing, and variable quality across wards. Certain activities (routine vitals, medication dispensing) are repetitive, while specialised surgeries are unique and require custom handling. Managers want to redesign operations to streamline patient flow, standardise high-volume procedures, decouple back-office administration from bedside care where beneficial, and ensure timely, safe delivery of services across departments. Create a patient-centric service operations redesign for a multi-department hospital that classifies activities as runners, repeaters and strangers, applies decoupling where appropriate, and reduces waiting times and risk while improving coordination across clinical and back-office teams. Provide process maps, resource allocation principles and success metrics?

Cloud Computing

Q.1: LibertyCare Health, a multi-hospital healthcare chain plans to expand bed capacity fivefold over three years. Its CIO cannot build or staff new data centres to support EHR, surgical systems, imaging archives and real-time monitoring. The operations team must ensure zero-impact clinical availability, strict patient-data residency, and audit trails. The board prefers OPEX cloud models over capital expenditure but worries about vendor lock-in, SLAs for life-critical systems, and clinician resistance to change. The CIO must lead a cross-functional programme (IT, clinical leaders, legal, procurement) to adopt a hybrid cloud architecture that balances security, performance and cost.

Apply Kotter’s 8-Step Change Model to lead the hospital’s migration from an internally managed data centre to a scalable cloud platform, specifying concrete actions, stakeholder engagement strategies, risk controls (data privacy, uptime during surgeries), vendor selection criteria, timeline checkpoints, and measurable success indicators to ensure uninterrupted clinical operations and regulatory compliance?

Q.2: SkyCart Retail, a fast-growing mid-size online retailer, adopted cloud-based auto- scaling, load balancers, and distributed caching to handle rapid user growth. Although response times improved and average compute costs declined, the company now faces sporadic downtime, unexpected data-transfer charges, and difficulties integrating legacy peripherals and third-party services. Teams also report that proprietary vendor tooling has created lock-in and migration barriers. Meanwhile, marketing demands higher uptime during flash-sale events and more predictable cost forecasting.

As the CTO plans an architectural review, evaluate SkyCart Retail’s current cloud deployment. Critically assess outage risks, cost volatility, interoperability challenges, and vendor lock-in. Recommend architectural, operational, and governance measures to reduce downtime, control variable costs, and maintain rapid time-to-market.

Q.3 (A): Horizon Systems, a software services company runs its core workloads on a private cloud built with Citrix XenServer and Aneka for distributed application management. To control costs and be environmentally responsible, the CTO wants to optimise the fleet of servers, automatically migrate VMs, and burst to public clouds for load peaks. Business units demand guaranteed response times per application and predictable monthly billing. The company also wants to report on carbon footprint reductions as part of sustainability goals while avoiding SLA breaches during aggressive consolidation and energy-saving actions.

Design an SLA-Driven Resource Optimisation Model for a firm using Aneka and Citrix XenServer to run enterprise applications across a private cloud and burst into public clouds for peak demand. The model should incorporate SLA negotiation, energy-aware scheduling, dynamic VM migration policies, capacity reservation, accounting and chargeback, and green-computing incentives. How would you operationalise this model to balance SLA adherence, operational cost minimisation, energy consumption reduction, and transparent billing?

Q.3 (B): ClientSphere CRM, a multi-tenant SaaS provider for SMEs, faces noisy-neighbour performance issues, a monolithic database nearing scalability limits, surge-workload challenges, multi-region latency, and difficulties maintaining accurate metered billing.

Suggest & evaluate the cloud-architecture options to improve tenant isolation, scalability, compliance, and cost efficiency while ensuring reliable usage accounting.

E-Business

Q.1: An established C2C marketplace has experienced rising incidents of fraud, disputes and manipulated seller ratings, undermining buyer confidence. Payment intermediaries and escrow services are in place but user complaints remain high. Community managers, trust & safety, and product teams lack coordination and feel disempowered. Senior leadership wants to restore platform credibility quickly while preserving ease-of-use and transaction volumes, and must balance enforcement with seller livelihood concerns. Recommend specific leader actions and team structures the marketplace CEO should adopt to rebuild trust in a C2C platform plagued by fraud and rating manipulation, detailing employee empowerment, community-facing policies, and measurable trust indicators to track improvement over two quarters?

Q.2: A manufacturing company aims to become an e-business leader by integrating its ERP with suppliers'' systems to enable real-time inventory visibility and automated replenishment. The CIO proposes a full-scale ERP–EDI integration pilot with top-10 suppliers. Finance flags high implementation cost and uncertain ROI; some suppliers lack ERP capabilities and resist technical demands. The sales and customer-service teams expect improved order fulfilment, while procurement worries about lock-in and data-sharing risks. Senior management expects tangible ROI within 12 months. Evaluate the proposed B2B supply-chain integration strategy that prioritises ERP–EDI interoperability with key suppliers and justify an improved roadmap with prioritisation criteria and risk-mitigation measures to ensure measurable SCM and CRM benefits?

Q.3 (A): A mid-sized Indian electronics manufacturer with 500 employees has strong domestic wholesale channels but limited online presence and stagnant growth. Management wants to adopt e-business to access international B2B customers and direct B2C channels. They face limited IT budget, concerns about cannibalisation of existing channels, need for CRM–ERP integration, multi-language support for export markets, and the requirement for top-management buy-in. They must prioritise investments, define objectives (short- and long-term), select an e-marketplace or hosted solution and prepare staff for new digital processes while ensuring regulatory compliance and a clear ROI. Design a comprehensive e-business adoption framework for the manufacturer and what specific components, sequence of actions and governance mechanisms would you include to ensure successful implementation and measurable business outcomes?

Q.3 (B): A mid-sized manufacturer that previously relied on distributors decides to adopt e- business to reach international buyers directly. Management is concerned about marketplace fees, potential channel conflict with existing distributors, technical integration with an ageing ERP and CRM, employee resistance, and measuring ROI. They expect a phased launch, minimal disruption to operations, and demonstrable revenue from online channels within two years. Create a comprehensive e-business entry strategy that covers marketplace selection criteria, fee and revenue model evaluation, integration with ERP/CRM, change management, and KPIs to monitor success for a mid-sized manufacturing firm seeking to move from traditional sales to online channels?

Emerging Technologies - IoT, Augmented Reality, Virtual Reality

Q.1: A rapidly growing retail-tech startup has developed an Augmented Reality (AR) platform that enables customers to virtually “try on” furniture and home décor in their own spaces using mobile devices. While consumer interest is strong, enterprise retail partners including large furniture chains and e-commerce platforms remain hesitant to fully integrate the solution. Their concerns center on data privacy, integration costs, in-store staff readiness, and an uncertain return on investment (ROI).

Internally, the company is experiencing misalignment between product, marketing, and sales teams: product engineers focus on technical innovation, while sales push for rapid customization to meet client demands. Employee morale has declined due to shifting priorities, and leadership struggles to communicate a unified strategic vision. As the newly appointed Chief Transformation Officer, you are tasked with leading the organization through this transition and positioning the AR platform as a trusted enterprise solution within 12 months.

Answer the following:

1. Evaluate how Augmented Reality (AR) can create a competitive advantage and transform business processes in the retail sector.

2. Analyze the major risks, costs, and organizational barriers that may hinder AR implementation and enterprise adoption.

Q.2: A rapidly growing fitness technology startup has launched a Virtual Reality (VR) fitness platform that combines immersive environments with real-time motion tracking to deliver interactive workouts. Users can engage in boxing, dance, or cycling routines in virtual settings using VR headsets and connected wearables.

While early adopters praise the engaging experience, the company faces challenges such as high hardware costs, user retention beyond initial novelty, data privacy concerns, and competition from low-cost mobile fitness apps. The management team must decide how to position and scale the VR fitness solution sustainably in a competitive wellness market.

As a strategy consultant, analyze how VR technology can transform customer engagement, retention, and brand differentiation in the fitness industry.

Q.3 (A): A mid-sized Indian city has been selected under the National Smart Cities Mission to implement technology-driven solutions that improve urban living. The city administration has partnered with a consortium of private firms to deploy Smart City applications including intelligent traffic management, waste monitoring sensors, digital governance platforms, and smart energy grids.

While pilot projects have shown promise, the initiative faces multiple challenges:

- Fragmented coordination between government departments, private vendors, and citizen groups.

- Data privacy and cybersecurity concerns over large-scale sensor and camera networks.

- Limited digital literacy among municipal employees and residents, slowing adoption.

- Financial constraints and unclear long-term business models for sustaining smart services.

As a Smart City Project Manager, you are responsible for aligning stakeholders and ensuring the successful rollout of these applications across the city. Analyze how smart city applications can enhance urban governance, service delivery, and citizen quality of life.

Q.3 (B): A large healthcare network has implemented an Internet of Things (IoT) system that connects patient monitoring devices, hospital equipment, and mobile health apps to improve real-time care and operational efficiency. However, recent incidents of data breaches, device malfunctions, and inconsistent system updates have raised concerns about patient safety, data integrity, and regulatory compliance.

As the newly appointed Chief Technology and Risk Officer, design a comprehensive IoT risk management framework that addresses security, privacy, operational reliability, and governance. Propose three actionable strategies to ensure the safe and sustainable use of IoT in healthcare.

Fundamentals of Big Data & Business Analytics

Q.1: You are the data strategist for NexaTech Solutions, a tier2 IT company whose CTO plans to transition the organization toward Big Data and predictive analytics to enhance client offerings and improve operational efficiency.

Explain the fundamental concepts of Big Data and Analytics, and discuss how these concepts can be applied to support NexaTech’s transition to predictive analytics capabilities.

Q.2: VeloCabs, a start-up cab service enters a congested urban market. The consultancy suggests a large social push with introductory offers and sentiment-driven ad targeting. They propose text analytics to surface complaints and influencers, plus automated replies. With limited budget, the company considers one-off monitoring and reactive PR. Competitors could launch false-review campaigns. The operations team can scale driver availability, but fears demand spikes. Investors demand customer acquisition targets while founders prioritise long-term brand integrity.

The company plans a high-impact social media campaign guided by text analytics and sentiment monitoring. The analytics consultancy advises aggressive outreach but warns of malicious reviews and reputation risks. Budget constraints limit continuous monitoring and rapid response.

Evaluate the campaign strategy and analytics design, justify required investments in monitoring, mitigation and personalization, and recommend ethical safeguards, KPI framework, and contingency plans to protect brand and ROI?

Q.3 (A): NovaBank, a major digital-first bank, is expanding its Big Data and analytics capabilities to improve customer insights, risk management, and personalized financial services. As the data volume increases, the bank’s leadership is concerned about the importance of data governance, privacy, and ethical use of data.

Explain the importance of Data Governance in Big Data and Analytics for NovaBank. How can effective data governance enable better decision-making and operational efficiency within the bank?

Q.3 (B): NovaBank, a major digital-first bank, is expanding its Big Data and analytics capabilities to improve customer insights, risk management, and personalized financial services. As the data volume increases, the bank’s leadership is concerned about the importance of data governance, privacy, and ethical use of data.

Discuss why Privacy and Ethics are critical when NovaBank uses customer data for Big Data and analytics initiatives. Illustrate how ethical principles and privacy safeguards can protect customers and strengthen trust.

IT Infrastructure Management

Q.1: SierraWest Community Health Network (SWCHN) is a regional US healthcare provider serving mountain and rural populations through two hospitals and several community clinics. SWCHN is currently experiencing repeated and unpredictable outages in its electronic medication administration system, causing delays in bedside medication scanning and risking clinical errors.

Given the ongoing medication administration system outages at SierraWest Community Health Network (SWCHN), explain how the organization should apply an ITIL-aligned Incident Management process to restore service stability and safeguard clinical operations. Discuss key process activities, escalation approaches, communication strategies, and metrics for evaluating incident response effectiveness.

Q.2: Crestline Community Bank (CCB) is a mid-sized US retail bank providing consumer checking, savings, and digital banking services across four states. CCB is struggling with escalating IT costs, a patchwork of infrastructure and monitoring tools from multiple vendors, and recurring disruptions in its online banking platform, eroding customer confidence.

Analyze how the CIO’s strategy of full-stack virtualization, vendor consolidation, and selective cloud migration can address rising IT costs, fragmented multi-vendor tooling, and frequent online banking service disruptions. Discuss the expected infrastructure, operational, and service-reliability benefits.

Q.3 (A): Kyneticor Manufacturing, a global manufacturing MNC has disparate IT practices across regions: inconsistent processes, multiple small vendors, uneven incident response, and rising complexity that delays new technology rollouts. The CIO wants a unified approach that reduces complexity, standardises core services, enables local tactical flexibility, and aligns long-term IT strategy with operational execution to drive value creation and risk reduction.

Design an Organisational and Operational Model applying the People-Process-Technology and Strategy-Tactics-Operations approach to manage a multinational firm’s distributed IT infrastructure. Specify roles, processes, governance layers, vendor rationalisation policies, change management, KPIs, and a roadmap for balancing central standardisation with local agility.

Q.3 (B): DataLynq Technologies, an IT services company supporting global clients is hitting storage and compute limits as projects grow. They consolidated file servers into a new server farm but need a repeatable architecture for growth that balances performance, security, and cost. Data types range from hot transactional datasets to long-term archives. The CTO expects a solution that supports tiered storage, encryption-at-rest, efficient backups, and predictable scaling across on-prem and cloud resources.

Design a scalable, secure server-farm and tiered-storage architecture for an IT services firm experiencing rapid data growth. Propose virtualization management, backup and encryption policies, tiering rules, integration with cloud bursting, vendor- selection criteria, cost-control measures, and performance/availability SLAs, plus an operational governance model.

IT Project Management

Q.1: A mid-size enterprise plans a multi-year migration of critical on-premise applications to a hybrid cloud platform. The IT team has prepared a feasibility study showing cost, technical, and operational impacts, but senior management is divided: finance doubts projected ROI, operations worries about security, and business units fear disruption. The project sponsor seeks a credible leadership approach to present the business case, build consensus, and obtain formal project selection and funding approval within one board cycle. Apply the Transformational Leadership model to design a leader-led approach that will secure senior management approval for the proposed IT business case. Specify the transformational behaviors you would use at conceptualisation and initialisation to align stakeholder values, strengthen the business case, and overcome objections related to ROI and feasibility?

Q.2: A software vendor is developing a billing interface that integrates call detail records from multiple telephone switches. During development, the client repeatedly requests additional reporting fields and late integration of a new switch type. The development team implements changes without formal change requests; estimates slip and testing cycles extend. The project manager lacks a robust configuration management and change-approval process, and the team is under pressure to accommodate client demands to preserve relationship and future orders. Evaluate the change-control and scope-management practices in this project. Critique how stakeholder-driven requirement changes are being handled and propose a justified, actionable change- control framework that balances customer responsiveness with schedule and budget discipline. Include escalation paths and measurable acceptance criteria.

Q.3 (A): A large IT services firm has won a turnkey networking and hardware installation contract for a multinational client. The project requires multiple hardware vendors and subcontractors. During initial installations, a deputed vendor engineer with limited experience fails to resolve configuration problems, causing schedule slippage. Additionally, hardware lead times fluctuate, prices move with global markets and some invoices are in US$, exposing the firm to currency risk. Senior management requires a stronger contracting approach to protect margins while ensuring on time, quality delivery across ITPM phases. Design a comprehensive vendor selection and contracting framework for turnkey IT projects that integrates with ITPM phases. Your framework should synthesise RFP/RFQ evaluation criteria, SLA design, performance-based payment milestones, change-control, penalty and escalation clauses, and financial protections (including cost escalation and foreign exchange mechanisms). How would this framework be governed across project phases to minimise quality, cost and timeline risks?

Q.3 (B): A government vehicle registration department currently uses manual ledgers and multi-stage approvals resulting in average turnaround of 20 days per registration and significant backlog. Leadership commissioned an IT feasibility study to evaluate automation options: a full bespoke system, a COTS product with customization, or a hybrid phased approach. Constraints include constrained budgets, legacy paper archives, strict data security and regulatory compliance, and requirement to integrate with dealer portals and national tax systems. Citizens expect faster service and transparency; political stakeholders demand visible ROI and minimal disruption to ongoing operations during migration. Create a comprehensive business case and phased implementation roadmap (including feasibility metrics, success criteria, phased deliverables, RFP high-level requirements and transition KPIs) for automating a manual vehicle registration process, ensuring stakeholder buy-in, data integrity, and measurable ROI across 18 months. Explain how each component supports decision to proceed?

Corporate Finance

Q.1: SolarWave Appliances, a consumer durables manufacturer, plans a INR 1,000 million plant expansion. The CFO proposes a financing mix using market-value weights: 60% new equity at INR 150 per share, with an expected dividend per share this year of INR 9 and a long-run growth rate of 6%; 25% perpetual debentures at a 9% coupon issued at par; and 15% cumulative preference shares at INR 100 with a 10% dividend. The corporate tax rate is 30%, and flotation costs are negligible. The project’s base- case IRR is 11.5%. The board seeks a defensible hurdle rate and rationale for the capital mix aligned to wealth maximization. Apply the WACC framework using after-tax cost of debt, the Gordon growth model for cost of equity, and market-value weights to compute the firm’s hurdle rate. Based on your WACC and the stated IRR, recommend whether to proceed and explain one financing mix adjustment that could further lower WACC without materially increasing financial risk. What should the CFO do?

Q.2: A company faces two-year capital rationing and five independent investment opportunities (A–E). The cost of capital is 12%. Year 0 and Year 1 nominal capex budgets are limited to Rs.300 lakh and Rs.180 lakh, respectively. Projects A–D are indivisible (0 or 1), while E is scalable with a continuous scale factor s [0, 2]. If both B and D are undertaken, a synergy adds Rs.15 lakh to PV of inflows. Precedence and exclusivity constraints: C can be selected only if A is selected; at most one of A or D can be selected. The PV of inflows shown is at 12% for the base scale (s=1). For E, if undertaken at scale s, its PV of inflows becomes Base_PV × sqrt(s), and its Year 0 and Year 1 capex both scale linearly with s. Choose the set of projects (including the optimal s for E) that maximizes total NPV subject to both-year budget constraints and logical constraints, and report the selected set (including s*) and the resulting maximum total NPV (Rs. lakh).

Project	Year 0 Capex (Rs. lakh)	Year 1 Capex (Rs. lakh)	PV of Inflows at 12% (Rs. lakh)
A	120	40	190
B	80	60	170
C	140	20	210
D	160	30	220
E (scalable)	70	30	120

 

Q.3 (A): A firm plans to finance a Rs.1,000 crore perpetual project at a target D/V of 40%. The project’s steady-state EBIT is Rs.160 crore. Corporate tax rate is 25%. The risk-free rate is 6% and the market risk premium is 5%. The firm’s unlevered beta is 0.90. The pre-tax cost of debt is conditional on interest coverage (EBIT/Interest): if coverage

4.0× then kd = 8% p.a., otherwise kd = 10% p.a. Assuming the debt raised for this project equals 40% of the financing and remains perpetual, determine the WACC applicable to this project (use Hamada’s relation L = U[1 + (1  T)(D/E)] and market- value weights).

Q.3 (B): Compute the firm’s WACC (percent, to two decimals) using market-value weights and recognizing a cap on the tax deductibility of interest, given the 30% corporate tax rate. All securities are perpetual. Use the data table below; assume debt trades at par so its pre-tax cost equals the coupon rate, and only the first Rs.60 crore of annual interest is tax-deductible (any excess interest gets no tax shield). For equity, use the Gordon growth model with the given D1, P0 and g to estimate k_e.

Source	Market value (Rs. crore)	Parameters
Debt	900	Coupon 9% p.a.; perpetual; only first Rs.60 crore of annual interest is tax-deductible
Preference	200	Dividend rate 12% p.a.; perpetual
Equity	1,400	D1 = Rs.8 per share; P0 = Rs.160 per share; g = 5% p.a. in perpetuity

 

Cost & Management Accounting

Q.1: A mid-sized manufacturing firm faces shrinking margins and inconsistent product profitability reports under its traditional departmental overhead allocation. The CFO has piloted activity-based costing (ABC) in one division with promising accuracy but encountered strong resistance from production managers and supervisors who fear increased accountability. The CEO now wants a company-wide rollout within nine months, emphasising that leaders should apply a formal change leadership model to secure buy-in, re-align incentives, and embed ABC into budgeting, monitoring, and reward systems to deliver competitive cost advantage. Applying Kotter’s 8-step change leadership model, how should senior management sequence actions to implement activity-based costing across product lines, overcome middle-management resistance, and ensure sustained behavioural change and cost transparency in the organization? Provide specific steps tied to costing outcomes and stakeholder engagement mechanisms.

Q.2: You are given three products A, B and C that a manufacturing division can produce and sell in a single month; selling prices are Rs.1,200, Rs.900 and Rs.1,500 per unit respectively; direct material costs are Rs.300, Rs.250 and Rs.450 per unit respectively; direct labor time per unit is 2.0 hours, 1.5 hours and 2.5 hours respectively; the plant has at most 9,000 direct labor hours available each month; there are three overhead activity pools with non-linear driver-based charging as follows: machine setup pool total monthly cost Rs.2,10,000 allocated at a rate of Rs.600 per setup for the first 200 setups and Rs.900 per setup thereafter; inspection pool total monthly cost Rs.1,20,000 allocated at Rs.200 per inspection up to 1,000 inspections and Rs.350 thereafter; utilities pool total monthly cost Rs.1,80,000 allocated at Rs.10 per machine hour up to 10,000 machine hours and Rs.15 thereafter; products consume setups, inspections and machine hours per unit as: A uses 1.5 setups, 0.5 inspections and 3 machine hours; B uses 1.0 setup, 0.2 inspections and 2 machine hours; C uses 2.0 setups, 1.0 inspection and 4 machine hours; direct labor is paid at Rs.120 per hour and direct labor capacity cannot be subcontracted nor extended; material and labor costs are entirely variable with production; demand is unlimited subject only to the labor hour constraint and the non-linear increases in activity rates cause jumps when cumulative driver usage crosses the published thresholds; determine the monthly production mix (units of A, B and C) that maximizes contribution margin net of activity-based overheads and labor cost given the non-linear driver rates, show in detail how you allocate each overhead pool across products accounting for the rate breakpoints, identify whether any breakpoint is hit and its impact on optimal mix, compute the resulting monthly net profit (sales minus direct material, direct labor and allocated activity overheads and fixed costs), and evaluate how the optimal solution and net profit would change if the selling price of B falls by 10 percent, explaining managerial implications for product-line strategy and capacity use (assume fixed costs other than the three pools are negligible for the decision and all produced units are sold).

Q.3 (A): Standard for one finished unit: Material X 4 kg at standard price Rs.38/kg and Material Y 2 kg at standard price Rs.55/kg (standard input per finished unit = 6 kg). Actual production 10000 finished units. Actual materials consumed: X 82000 kg purchased and used at actual price Rs.40/kg; Y 18500 kg purchased and used at actual price Rs.60/kg. Compute (with stepwise working) the following material variances: (a) material price variance for X and Y separately, (b) total material mix variance, (c) material yield variance (using total quantity allowed for actual output and total actual quantity used), and (d) reconcile the total material cost variance into price, mix and yield components.

Q.3 (B): A mid-sized manufacturing firm operates five production departments and three shared service departments (maintenance, quality, and utilities). Management finds that traditional volume-based overhead allocation distorts product costs, leading to poor pricing and unprofitable product mixes. Customers demand higher quality while competition compresses margins. The firm has moderate ERP capability but limited activity-tracking. Senior managers want a pragmatic ABC approach to identify non-value activities, reprice or redesign products, and inform make-or-buy choices while ensuring minimal disruption to operations. Design an activity-based costing (ABC) model and an implementation roadmap for the manufacturing firm described in the scenario, specifying cost pools, measurable cost drivers, allocation rules, data collection processes, expected benefits, transition steps, stakeholder responsibilities, timeline, and performance metrics to evaluate success. How will your model reduce cost distortion and support strategic pricing and product-mix decisions?

Supply Chain Management

Q.1: An established consumer goods manufacturer is attempting to upgrade its supply chain to respond faster to changing market demand by implementing advanced planning and inventory management systems. While top management envisions a more responsive and technology-enabled supply chain, employees continue to follow traditional manual planning practices and show reluctance to adopt new systems. This resistance has resulted in a mismatch between the firm’s market requirements and its actual supply chain capabilities, limiting the benefits of the technology investment.

In this context, examine how the concept of supply chain strategic fit can be applied to address the challenges faced by the firm.

Q.2: A large manufacturing conglomerate is facing global supply shortages and is renegotiating long-term contracts with its key suppliers. While the procurement team focuses on securing the lowest possible prices through transactional negotiations, the supply chain leadership is concerned that excessive cost pressure may weaken supplier commitment, reduce innovation, and increase supply risk. The organization is therefore evaluating whether its current supplier performance assessment methods are adequate to identify and address these emerging risks.

Identify any three metrics that management should use to evaluate supplier relationships so that these challenges can be effectively addressed. Justify why each metric is useful and explain how it can be applied to improve supply reliability and long-term competitiveness.

Q.3 (A): A multinational electronics retailer experiences sharp demand spikes during festive seasons across multiple regions. Currently, each local warehouse holds its own safety stock, resulting in high inventory carrying costs and excess stock in low-demand markets. To address this, the company is considering aggregating inventory through regional hubs, but management is concerned about longer lead times to remote locations and the increased complexity of coordination.

Propose an inventory management approach based on aggregation that the retailer should adopt. Justify your proposal with any three points relevant to this situation challenge?

Q.3 (B): A national retail chain is rethinking its distribution network to meet rising customer expectations for faster delivery, easier returns, and environmentally responsible operations. Its current centralized warehouse system carries high inventory and is struggling with rising last-mile costs, high return volumes, and pressure from digitally native competitors. Management aims to adopt a more customer-centric and resilient distribution approach using e-business platforms, real-time collaboration with logistics partners, and sustainable practices.

Propose one suitable distribution network model for the retail chain. Justify your recommendation using any three points explaining how the model improves cost efficiency, customer satisfaction, resilience, and sustainability.

Business Ethics, Governance & Risk

Q.1: A listed financial services firm confronts a suspected insider information leak linked to a senior executive’s relationship with an external fund. While internal rules exist, enforcement is lax and reporting lines are opaque. Investors demand stronger corporate governance, clearer role definitions, and timely, transparent disclosures. The chair looks to establish ‘tone at the top’ and create a culture where ethical judgment overrides short-term gains. Leaders must balance agency risks with stewardship expectations, protect stakeholder interests, and restore confidence without crippling strategic agility. Using the 4-V model of ethical leadership, propose a boardroom-to-frontline plan to deter insider dealing and reshape decision protocols. How should leadership set values, articulate vision, give voice through two-way communication, and reinforce virtue via sanctions and incentives while strengthening audit, transparency, and accountability mechanisms?

Q.2: KalyanWear, a mid-market apparel brand, discovers via audit that a key Vietnamese supplier exposes workers to carcinogens at levels far above local legal limits, with 70% reporting respiratory issues. Local regulation is weak, but global buyers and media scrutiny are intensifying. Procurement warns that switching suppliers will raise costs by 9%; Finance fears margin erosion; the CSR Head argues for immediate action to protect workers and brand trust. Options: I) continue with a remediation plan led by the supplier, II) exit the supplier immediately, or III) co-invest in upgrades, enforce a strict supplier code, and publish transparent progress. Evaluate the three supplier strategies through the lenses of CSR, stakeholder theory, ethics vs. law, and corporate governance. Recommend and justify a course that balances cost, compliance, worker welfare, and brand reputation. Specify governance improvements: supplier code enforcement, transparent reporting, remediation milestones, independent audits, and escalation protocols. How will you measure impact and assure stakeholders of sustained ethical compliance?

Q.3 (A): UrbanCart, a national e-commerce retailer, faces multiple ethical challenges:

Complaints of deceptive advertising (puffery), a gender pay gap in sales teams, and unsafe conditions in a third-party warehouse. Customer trust and employee retention are slipping. The CEO wants to embed ethics into organizational culture with top management commitment, an enforceable code of conduct, and value-based management alignment. The company must harmonize HRM fairness, respectful stakeholder treatment, marketing truthfulness, and production/operations ethics (safety, quality, environmental sustainability), while creating transparent accountability, two-way communication, and credible whistleblowing mechanisms. Design an integrated ethics transformation program for UrbanCart that embeds ethics into culture and decision-making. Specify the code of ethics, leadership commitments, fair HRM and appraisal systems, safe and hygienic POM standards, ethical marketing guardrails, supplier due diligence, reporting channels, KPIs, and a phased implementation roadmap. How will you ensure sustained adoption?

Q.3 (B): NovaCart, a fast-growing digital retailer, uses AI recommendations and bold ‘limited- time’ offers. After a minor data breach and a regulator’s query about potentially deceptive promotions, trust is wavering. Marketing wants speed; IT prioritizes security; legal insists the ads are lawful; product teams re-use third-party data of uncertain provenance. Leadership agrees that honesty, fairness, and respect must be evident in every interaction and wants defensible processes for consent, data minimization, algorithmic transparency, and incident response without stifling innovation. You are engaged to integrate ethical marketing and IT practices into one scalable operating model. Design an integrated ethics-by-design program for NovaCart that unifies IT, marketing, and legal; create policies, workflows, checks, and training to prevent puffery, protect privacy, manage cyber risks, and ensure transparent AI, including governance forums, escalation paths, vendor oversight, and trust KPIs that reinforce honesty, fairness, respect, and accountability?

Research Methodology

Q.1: A consumer goods firm has seen accelerated customer switching across its U.S., UK, and India markets. Preliminary desk research suggests cultural differences, pricing, and service responsiveness as possible drivers. The VP asks you to lead a time-boxed, mixed-methods investigation using triangulation to generate actionable, generalizable findings. The team is dispersed, includes internal managers and external consultants, and executives demand both rigorous hypotheses testing and quick, implementable recommendations. As the head of a market-research initiative tasked with designing a mixed-methods study (qualitative interviews plus quantitative surveys) to explain sudden customer switching in three countries. Design a research plan for the same using hypothetico-deductive method?

Q.2: A production plant foreman suspects that low operator efficiency is caused by hazardous fumes in the workshop. Senior management considers altering the reward system (piece-rate versus hourly pay) to boost productivity while reducing exposure risks. The operations director must design research to inform policy: options include a randomized field experiment manipulating pay mechanisms, observational case studies, or a mixed methods study combining physiological exposure measures, performance metrics, and worker interviews. Evaluate whether a hypothetic deductive experiment or a mixed-methods triangulation approach is preferable to determine if changing the reward system increases frontline productivity. Critically justify your choice of design, sampling, measures, and how you would address falsifiability, internal validity, and managerial implementation constraints.

Q.3 (A): A global operations VP suspects that employees in certain subsidiaries work longer hours because they expect future pay increases, but the relationship has not been tested across cultures. Senior leadership wants a robust test of expectancy theory that can inform global reward policies. The study must accommodate practical constraints (no full randomization in some sites), ensure ethical treatment, and produce clear guidance for policy harmonization or localization. Design an experimental research plan to test whether expectancy (reward-expectation) mechanisms increase employee effort across culturally diverse subsidiaries. Include hypothesis formulation, experimental manipulation, sampling and randomization strategy, outcome measures, analysis approach to test theory, and safeguards for ethics and generalizability?

Q.3 (B): A midsize manufacturing firm faces rising absenteeism that disrupts production. Preliminary interviews suggest multiple plausible drivers: workplace fumes, overtime schedules, inadequate training, and low morale. The operations manager requires a focused, implementable research approach that produces clear causal insights and prioritized interventions within a three-month timeframe. Budget and disruption to production are constrained, so the manager requests a streamlined, theory-driven study that can be replicated across other plants if successful. Design an interview questionnaire along with research design on sampling for the same.

Entrepreneurship and Venture Capital Management

Q.1: Startups such as Zepto, Blinkit, BigBasket, and Delhivery have transformed India’s supply chain and logistics sector by introducing real-time tracking, predictive analytics, and faster last-mile delivery systems. These innovations have helped reduce costs and improve efficiency. However, traditional supply chains in India, especially for small retailers and local producers, still face major issues like multiple intermediaries, delayed deliveries, and poor visibility.

As an entrepreneur planning to launch a tech-enabled supply chain startup for small retailers and local producers, propose an innovative business model that can disrupt existing inefficiencies while ensuring profitability and social impact.

Q.2: Rohan, a 25-year-old management graduate from Pune, wants to start his own business in the eco-friendly packaging industry. He noticed that many small food outlets and bakeries still use plastic containers despite government restrictions. He plans to manufacture and supply biodegradable food packaging materials made from sugarcane waste and paper pulp.

However, Rohan is unsure about the steps to take while setting up the business, such as selecting the right location, legal structure, licenses, and how to test the product in the market before scaling up.

As an entrepreneur, suggest how Rohan should set up his business successfully. Explain the key steps involved from identifying the opportunity to launching the business.

Q.3 (A):  Amit Jain, a 28-year-old MBA graduate from Indore, worked in a corporate firm for three years before deciding to start his own venture. During the pandemic, he observed that many young professionals and students living in Indore’s PGs and hostels struggled to find healthy, home-style meals that were affordable and easily available.

He decided to launch a cloud kitchen called “HealthyBox Kitchen”, offering nutritious vegetarian meals such as multigrain rotis, dal, sabzi, and millet khichdi all prepared with minimal oil and delivered fresh. Amit’s idea is to run an online-only business through apps like Swiggy and Zomato, without investing in a dine-in space. He wants to design a Business Model Canvas (BMC) to present his startup idea to local investors and plan each part of the business effectively from customer value to revenue, partners, and costs.

Q.3 (a): Explain the importance of a Business Model Canvas for a new startup like HealthyBox Kitchen and describe any four key building blocks that Amit should focus on while planning his business.

Q.3 (B) 3(b): Refering the Q.3(a) and Using the remaining blocks of the Business Model Canvas, suggest how Amit can make HealthyBox Kitchen operationally efficient and financially sustainable.

Digital Marketing

Q.1: You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

1. Cold-pressed oils (coconut, olive, and mustard oil).

2. Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

3. Natural sweeteners (organic honey, jaggery, and stevia).

4. Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

5. Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

1. Ethical sourcing of ingredients from sustainable farms.

2. Using eco-friendly packaging materials to reduce plastic waste.

3. Minimizing its carbon footprint across production and distribution.

4. Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

1. Retail partnerships with organic stores, supermarkets, and specialty food

outlets.

2. Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

3. Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally. Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading to:

1. Missed opportunities to tap into the growing online organic food market.

2. Limited customer engagement beyond retail touchpoints.

3. Increasing competition from digital-first organic brands.

4. Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

How will you design a digital marketing strategy to help PureHarvest Organics transition from traditional to digital marketing? Provide an overview of the campaign.

Q.2: EcoGlow Naturals is a clean-skincare brand that has built a strong presence through offline retail partnerships, in-store promotions, and word-of-mouth referrals. The brand offers toxin-free moisturizers, serums, face oils, and a recently launched line of plant-based sunscreen. EcoGlow positions itself as a premium, transparent, and eco- responsible skincare company. Its products use safe formulations, sustainable sourcing, and recyclable packaging.

Despite strong offline traction, EcoGlow has a limited digital footprint. The brand struggles to reach younger audiences who research skincare online, compare ingredients, and prefer buying through e-commerce channels. Competitors with strong digital-first strategies capture most of the online demand, reducing EcoGlow’s visibility and sales potential. To expand its reach, improve engagement, and grow online revenue, the company plans to strengthen its digital marketing strategy.

Explain the ASCOR Digital Marketing Model framework in the context of EcoGlow Naturals.

Q.3 (A): You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

1. Cold-pressed oils (coconut, olive, and mustard oil).

2. Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

3. Natural sweeteners (organic honey, jaggery, and stevia).

4. Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

5. Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

1. Ethical sourcing of ingredients from sustainable farms.

2. Using eco-friendly packaging materials to reduce plastic waste.

3. Minimizing its carbon footprint across production and distribution.

4. Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

1. Retail partnerships with organic stores, supermarkets, and specialty food outlets.

2. Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

3. Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally. Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading to:

1. Missed opportunities to tap into the growing online organic food market.

2. Limited customer engagement beyond retail touchpoints.

3. Increasing competition from digital-first organic brands.

4. Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

How will you convince management to invest in digital marketing? Compare traditional vs. modern marketing to justify the transition.

Q.3 (B): You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

1. Cold-pressed oils (coconut, olive, and mustard oil).

2. Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

3. Natural sweeteners (organic honey, jaggery, and stevia).

4. Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

5. Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

1. Ethical sourcing of ingredients from sustainable farms.

2. Using eco-friendly packaging materials to reduce plastic waste.

3. Minimizing its carbon footprint across production and distribution.

4. Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

1. Retail partnerships with organic stores, supermarkets, and specialty food

outlets.

2. Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

3. Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading to:

1. Missed opportunities to tap into the growing online organic food market.

2. Limited customer engagement beyond retail touchpoints.

3. Increasing competition from digital-first organic brands.

4. Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

At an organizational level, what challenges will you face while integrating digital marketing with its existing traditional marketing efforts for PureHarvest Organics?

Marketing Research

Q.1: Anvita Consumer Products, a major FMCG company, has accumulated large mobile and social datasets and plans to launch a personalised-offers pilot through its mobile app. The marketing team is creative but inexperienced in big-data segmentation, the analytics team is technically strong but reluctant to collaborate with marketing, and the IT team is overloaded with platform-integration tasks.

With strong time-to-market pressures as competitors launch similar personalisation campaigns, propose the most effective approach for coordinating marketing, analytics, and IT teams to deploy the personalised mobile-app campaign. Discuss the expected short-term and medium-term performance indicators that should be tracked to monitor progress.

Q.2: CitizenSafe NCR, a consumer-rights NGO, ran a successful local advertising and street campaign exposing retailers selling expired FMCG products and overcharging. While the campaign led to improved compliance in several shops, it also triggered threats and backlash from some retailers. The NGO now aims to scale the initiative nationally using mobile apps, social-media surveys, in-app complaint forms, and real- time reporting. Key concerns include biased self-selected samples, protecting complainants’ privacy, risks of wrongful allegations, potential legal retaliation, and sustaining public credibility.

Assess CitizenSafe NCR’s plan to scale its consumer-protection campaign through digital channels. Critically examine ethical, sampling, legal, and reputation risks relative to the potential benefits; recommend safeguards, verification protocols, and measurement approaches; and propose a scalable, ethically sound stakeholder- engagement and impact-evaluation framework.

Q.3 (A): The Curry Collective, a pan-Indian restaurant chain is planning a new national advertising campaign across TV, print, and online platforms to launch a fast-casual dining concept aimed at urban young adults. The marketing director wants evidence- based validation of ad creatives and channel allocation before national rollout and a robust post-launch evaluation to measure recall, persuasion and sales lift. The organisation has access to readership and media-audience databases, an in-house research team, and a small budget for external copy testing. They must balance predictive pre-test measures with in-market post-test verification, and ensure learnings feed into creative optimisation quickly.

Create a Pre-Test and Post-Test Advertising Research Model for a national ad campaign across TV, print and digital channels, integrating consumer jury, rating scales, portfolio testing, NRS/IRS-style media reach data and online analytics. Describe the sampling strategy, metrics, interpretation rules and a timeline for decision-making to optimize ad creative and media mix?

Q.3 (B): NovaWear, a consumer-technology firm offering fitness and health-focused smartwatches intends to develop an innovative wearable device but recognises that customers cannot easily articulate breakthrough needs. Senior management requests an NPD research framework that fosters creative product concepts while ensuring market viability. The organisation can run focus groups, mobile micro-surveys, in-app usage telemetry, and small-scale test markets. Budgets are constrained and time-to- market is critical. The firm needs an approach that synthesises qualitative exploration, big-data insight, prototype testing and sales forecasting to guide product feature trade- offs and final launch decisions.

Design a New Product Development (NPD) Research Framework that balances creative insight and data-driven validation for a tech consumer product. Include exploratory ideation methods, voice-of-customer integration, rapid prototyping test stages, sample designs for qualitative and quantitative tests, decision gates, and go/no-go criteria to minimise commercial failure risk?

Services Marketing

Q.1: A well-known national retail bank in India, FutureBank, has rapidly expanded its digital banking channels mobile app, internet banking, and ATMs while continuing to maintain a large network of physical branches across the country.

While this digital transformation has improved accessibility, several new challenges have emerged. Branch employees feel ignored and demotivated, as customers increasingly prefer online banking. Customers experience inconsistent service quality some receive quick digital responses, while others face delays or confusion at branches. As a result, Net Promoter Score (NPS) and customer satisfaction ratings have declined.

Senior management realizes the problem lies in weak integration of service elements marketing promotes convenience, operations focus on cost efficiency, and HR struggles to maintain employee morale. Supplementary services such as personal advice, complaint handling, and follow-up communication also lack consistency across channels.

The CEO now wants a plan to harmonize all elements of the 7 Ps of Service Marketing to create a seamless omnichannel customer experience, while keeping employees motivated and maintaining service quality.

Question:

As a marketing consultant, propose a comprehensive service marketing strategy for FutureBank using the 7 Ps framework.

Additionally, identify the key service issues presented in the case and explain how integrating the 7 Ps can enhance customer satisfaction, employee engagement, and overall service quality.

Q.2: A regional healthcare clinic faces long waiting times during peak hours and inconsistent patient satisfaction scores tied to variability in receptionist interactions. The CEO commissions a redesign: option A expands self-service technologies (kiosks, online pre-registration, automated reminders) to reduce queueing; option B invests in hiring and training reception teams with scripts, greater discretion, and incentives to handle complex cases. Budget constraints allow only one primary path now, though a phased mix may be possible later. Legal and privacy concerns affect automation, while staff unions highlight job-quality implications for human-centered redesign. Evaluate the proposed service-process redesign options automated self- service versus more empowered frontline staff by weighing customer experience, operational efficiency, risk of service failure, and long-term brand implications. Which option would you endorse and why, and what safeguards would you implement (this question is worth?

Q.3 (A): UrbanEats Café, an Indian fast-casual restaurant chain with 80 outlets across Indian cities, has become popular for its lively atmosphere and affordable fusion meals. After its success in India, the company now plans to expand to Singapore, the UAE, and the UK. Each of these countries has different customer habits, food preferences, and levels of digital ordering. The company must decide how to enter these markets whether through company-owned outlets, franchise partners, cloud (dark) kitchens, or food delivery platforms. The management also wants to keep the brand’s Indian identity while adapting to local culture and service styles. Your role as a service marketing consultant is to design a plan that keeps UrbanEats’ brand consistent and relevant in all new markets.

Question:

How can a restaurant offer different ways for customers to enter or get their food delivered, and how can it design its outlet and services to match local culture while keeping the same brand image everywhere?

Q.3 (B): Using the reference of Q. 3 (a)

UrbanEats Café wants to make sure that its service quality and customer experience remain consistent in all countries whether customers dine in, order online, or use delivery apps.

Question:

As a consultant, suggest how the company can train staff, manage operations, and monitor performance across countries to maintain brand quality and customer satisfaction.

New Product Development and Managing Innovation

Q.1: A multinational FMCG firm has just acquired a regional brand to fill a gap in its portfolio. The acquired product has loyal customers but different manufacturing processes, IP arrangements and go-to-market practices. Internal teams are uncertain about integration priorities: whether to adopt the acquired processes, rebrand, or redevelop the product. Management must integrate quickly without losing brand equity or creating portfolio cannibalisation. Apply Kotter’s 8-Step Change Leadership model to design a practical integration and commercialization plan for an acquired product brand, specifying actions to create urgency, build coalitions across R&D, marketing and supply chain, preserve critical IP, and position the product strategically within the company’s existing portfolio and product roadmap?

Q.2: A mid-sized FMCG company with a strong regional footprint has identified a fast- growing niche segment aligned with its core categories. A small competitor offers a ready-made product with loyal customers but limited production scale. Licensing the formulation is cheaper and faster but offers limited control; in-house development will take 12–18 months and require CAPEX for tooling. Senior management is split between buying immediate market share and building proprietary capability to protect future margins and brand positioning. Evaluate the strategic, financial, operational, and time-to-market trade-offs of each option, justify the most appropriate choice for long-term competitiveness, and recommend implementation safeguards.

Q.3 (A): In 2024, an Indian wearable-tech startup named “PulseTrack” noticed a rising demand for affordable health-monitoring devices in Tier-2 and Tier-3 cities. To capture this market, the company planned to develop a new smart band that could monitor stress levels, sleep quality, and basic vitals at a low cost. However, competing brands were already launching similar products, creating intense market pressure. The company’s success depended on how effectively it managed its New Product Development (NPD) process and drove innovation to differentiate the product.

“Using the PulseTrack case above, explain how a structured New Product Development (NPD) process and effective innovation management could help the company successfully launch the new smart band. Discuss the stages involved and justify how innovation can offer competitive advantage in this scenario.”

Q.3 (B): In 2025, the Indian online grocery platform “FreshBasket Go” observed a surge in demand for ready-to-cook meal kits, especially among young working professionals in metro cities. Customers wanted quick, healthy, region-specific meals but complained that existing meal kits in the market lacked freshness, authenticity, and customization. To capture this opportunity, FreshBasket Go planned to develop a new line of AI-personalized meal kits that adjust spice levels, ingredients, and portion sizes based on customer preferences.

“Based on the FreshBasket Go scenario, design a New Product Development (NPD) approach for launching the AI-personalized meal kits. Explain how you would integrate innovation management at each stage to create a differentiated and customer-centric product.”

Digital Payments

Q.1: A national bank is partnering with a major telecom company and a payment service provider to launch a shared USSD and mobile wallet solution for semi-urban customers. The technical teams work separately, regulators require strict data-sharing controls, and merchants expect minimal downtime. The partnership needs to align processes, maintain accurate settlements, meet payment regulations, and quickly gain market traction.

How can the partners develop a step-by-step implementation roadmap to integrate the bank’s legacy systems, the telecom’s USSD platform, and the payment gateway? Describe the key leadership actions, stakeholder engagement strategies, regulatory checkpoints, and performance measures needed to ensure a compliant and reliable rollout within nine months.

Q.2: A mid-sized retail chain introduced a third-party digital wallet linked to its in-store POS and contactless payment terminals to promote cashless transactions. While usage and sales have grown, customers have raised privacy concerns after learning that personal data is stored on external servers shared with multiple partners. There are no clear local regulations on digital wallets, and the retailer is under pressure from customers, payment partners, and authorities requesting access to user data.

How should the retailer evaluate whether to continue using the third-party wallet solution, considering the benefits of higher transaction volumes and convenience versus the risks of data privacy issues and unclear regulations? Propose a governance and technical action plan to address these risks, explaining why each measure is important.

Q.3 (A): In many rural regions, people lack easy access to traditional banking services due to limited branches and digital literacy. The Aadhaar Enabled Payment System (AePS) allows customers to perform basic financial transactions using their Aadhaar number and biometric verification through local business correspondents.

Discuss how the introduction of AePS has helped bridge the gap between rural communities and formal banking channels. Highlight the system’s role in promoting financial inclusion, convenience, and trust among underserved populations.

Q.3 (B): While AePS has improved access to banking in rural areas, banks and customers face challenges such as biometric authentication failures, transaction errors, and limited awareness of digital security.

Suggest practical steps that rural banks can take to enhance the reliability, security, and user adoption of AePS services. Explain how these measures would strengthen trust and ensure smooth transactions for rural customers.

IT Security and Risk Management

Q.1: A mid-sized financial services company, FinSecure Ltd., recently discovered unusual login attempts on its customer data portal. Further investigation revealed that several employee accounts had weak or reused passwords, and multi-factor authentication (MFA) was not enforced across all systems. The company also lacked a formal incident response plan, and many critical security patches were overdue. Senior management is concerned about the rising cyber risks and the potential exposure of sensitive customer information. As the IT Security Manager, what actions should you take to assess the risks, strengthen the organization’s security posture, and prevent future incidents?

Q.2: A mid-sized e-commerce company uses agile frameworks to deliver frequent product updates. Security frameworks have been added ad hoc and break rapidly when product requirements change. Developers resist heavy security gates, causing delays and shadow workarounds. Automated CI/CD checks exist but produce noise and false positives, so fixes are deferred. Customer data incidents and PCI audit warnings have created business pressure to reconcile agility with robust security controls while preserving time-to-market. Evaluate the trade-offs inherent in the firm’s current agile development and security posture. Critique the existing balance between speed and secure design, justify a revised governance and tooling approach, and recommend a sequenced roadmap (people, process, technology) with KPIs to reduce vulnerabilities without unduly slowing delivery.

Q.3 (A): A multinational manufacturing company with 25,000 employees is consolidating five regional security programs into a single global infosec capability. Past investments emphasized tooling with limited staff training and inconsistent procedures; security metrics are fragmented and non-comparable across regions. Leadership demands a single, auditable security posture that integrates human behaviour, standardized processes and harmonized technologies while remaining measurable and defensible to regulators and auditors. Given the scenario, create a comprehensive three-dimensional information security governance framework (people, processes, technology) that produces measurable security outcomes. Your framework should include roles, KPIs, escalation and reporting mechanisms, and a 12-month implementation roadmap with milestones and resource estimates. How would you structure and justify this framework to the board to ensure buy-in and measurable improvement?

Q.3 (B): A mid-sized healthcare organization has implemented a cloud-based patient record system to streamline operations and enable remote access for doctors and staff. While the system improves efficiency, the organization has experienced phishing attempts, unauthorized access attempts, and inconsistent data backup practices. Additionally, some departments use personal devices to access sensitive records, increasing the risk of data breaches and regulatory non-compliance. Evaluate the potential impact of these risks on patient data integrity, operational efficiency, and regulatory compliance.

Managing Business Process Outsourcing

Q.1: Echelon Fabrication Systems, a multinational manufacturer has recently centralised its process portfolio and outsourced several non-core processes to multiple vendors across regions. After initial cost gains, the company faces increasing process duplication, poor visibility, and vendors prioritising other clients. Internal teams resist coordinated governance; the BPPM office lacks authority. The CEO appoints an executive sponsor to restore efficiency, drive portfolio prioritisation, and create a coherent process management community while protecting service levels and customer promises.

Using the Transformational Leadership model, outline the specific leadership actions the executive sponsor should take to align the client organisation and multiple vendors, accelerate BPPM adoption, and reduce process duplication. Specify how each element of the model (idealised influence, inspirational motivation, intellectual stimulation, individualised consideration) maps to measurable BPM interventions and KPIs?

Q.2: Pragati Bank, a retail bank, which is experiencing frequent process failures and lack of end-to-end visibility is now planning a BPM initiative. Legacy core banking systems resist plug-and-play integration; the IT team recommends a rapid deployment of a commercial BPM suite with limited connectors, while enterprise architecture proposes a phased bespoke integration to avoid silos. Business leaders want faster gains to cut bottlenecks and reduce customer complaints, but CFO demands cost discipline. Process owners are split between quick wins and long-term robustness.

Evaluate the competing options for the organisation: deploy an out-of-the-box BPM suite quickly to gain visibility, or invest in bespoke integration to preserve legacy systems. Critically weigh costs, speed, integration risk, and long-term process maturity, and justify a prioritized roadmap with governance, metrics and mitigation measures.

Q.3 (A): BluePeak Services, a growing BPO provider intends to expand its client base and take on additional processes from existing clients. Management seeks a balanced process portfolio approach to avoid concentration risk, enable parallel projects at different maturity levels, and deliver consistent quality. Current challenges include variability in client expectations, occasional service failures, and inefficient allocation of labour and technology across projects. The company wants a repeatable model to onboard processes quickly, maintain SLAs, and capture cross-client efficiencies.

Propose a Process-Portfolio Management Model for the Company that enables profitable scaling across multiple clients while ensuring quality, resource optimisation, and client-specific customisation. Include a resource-allocation matrix, quality-governance mechanisms, onboarding checklist, and continuous improvement loop.

Q.3 (B): Luminex Capital, a financial services group plans to adopt Business Process Portfolio Management (BPPM) to optimize its outsourcing footprint. Leadership expects BPPM to identify which processes to insource, outsource, or transform, and to align investments with strategic goals. Current challenges include unclear process hierarchies, inconsistent maturity across business units, and limited visibility into process costs and benefits.

Create a phased BPPM implementation roadmap that aligns with the organisation’s strategic objectives and capability sourcing decisions, specifying phase deliverables, resource requirements, prioritisation criteria, stakeholder engagement plan, timelines, and KPIs to measure value realisation and risk reduction?

International Finance

Q.1: An Indian utility needs €500 million to purchase European turbines over the next 12 months. Options include: a 5-year Eurobond at 3.2% in EUR; a USD syndicated loan at SOFR + 165 bps with upfront fees; or a domestic INR bond at a 9.1% coupon. The firm’s revenues are predominantly in INR with 20% USD exports; it has negligible EUR receipts. Bankers warn about currency mismatch and reference BIS alerts on unhedged external commercial borrowings. Derivatives available include EUR/INR forwards, EUR/USD and USD/INR swaps, and EUR put options. Management expects mild EUR depreciation versus INR but wants certainty on debt service costs and covenant headroom. Using the effective financing rate model, how should the treasurer select among the EUR Eurobond, USD syndicated loan, and INR bond, and design a hedge (forwards, options, or swaps) to minimize the all-in cost given expected EUR depreciation, partial USD revenues, and BIS cautions on unhedged ECBs?

Q.2: A mid-cap Indian technology firm plans a five-year USD/EUR-denominated capex to expand in Europe and North America. Domestic equity markets remain volatile and relatively shallow for large follow-on offerings. The board is debating three options to access international equity: issue a Level III ADR in the US, issue a GDR in Europe, or pursue cross-listing without immediate capital raising. Bankers argue international visibility and a broader investor base can reduce cost of equity through risk diversification if markets are segmented; skeptics say if markets are highly integrated, pricing advantages vanish and compliance costs dominate. The CFO must decide under tight timelines and signaling risk. Evaluate which route Level III ADR on NYSE, GDR on the LSE, or a pure cross-listing without capital raise would most effectively lower the firm’s cost of capital and enhance valuation. Justify your choice by weighing market segmentation vs integration, investor base depth, listing/ongoing compliance costs, liquidity, and FX considerations?

Q.3 (A): An Asian MNC with subsidiaries across India, Indonesia, and the EU seeks USD 600 million of 7-12 year funding for capacity expansion. Options include eurobonds, foreign bonds in USD/EUR, eurocredits, and a syndicated floating-rate facility. Global yields are low, but the BIS has warned about currency mismatches. Operating cash flows are diversified across USD and EUR, with local expenses partly in INR and IDR. The board wants predictable debt service and a low effective rate, yet flexibility to refinance if markets shift. The firm uses a central treasury that can access London, New York, and Singapore markets and deploy derivatives for hedging. Create a multi-currency long-term debt architecture that minimizes the effective financing rate while controlling currency and interest rate risks. Specify currency mix, instrument choices, maturity ladder, covenant design, and hedge overlays (for example, forwards, options, and swaps), and justify centralizing treasury to execute and monitor this program. How will you measure success?

Q.3 (B): An Indian mid-cap industrial manufacturer planning a €200 million capacity expansion in Eastern Europe faces high domestic equity risk premiums and limited liquidity at home. Global equity markets are partially segmented; the firm believes a foreign listing could access investors seeking diversification and lower its cost of capital. Options include a depository receipt program (Level III ADR or Rule 144A), a euro-equity public issue, or cross-listing on a European exchange. Management also seeks visibility for future M&A, and must align with international accounting/reporting standards, manage FX exposure on euro capex, and ensure postissue liquidity. The board wants an integrated plan that sequences instruments and markets to maximize valuation benefits. Design a comprehensive international equity financing and listing strategy that reduces the firm’s overall cost of capital while expanding its global investor base. Specify your chosen instruments (e.g., GDRs/Level III ADR/Rule 144A/cross-listing), target exchanges, sequencing, governance and accounting upgrades, investor relations plan, liquidity support measures, FX considerations, and success metrics to assess valuation uplift and WACC reduction. What would your blueprint be and why?

Strategic Financial Management

Q.1: Pharmaco Ltd. is a growth-oriented pharmaceutical firm. Its latest financials show Earnings Per Share (EPS) = Rs.12. Management currently pays Dividend per Share (Div) = Rs.4. The firm’s internal rate of return on retained earnings is r = 14% and its cost of capital (k) is 10%.

a) Using Walter’s model, calculate the market price per share (P?) under the current dividend policy. Show all steps.

b) Calculate P? if the firm adopts (i) a zero-payout policy (Div = 0) and (ii) a 100% payout policy (Div = EPS = Rs.12). Show steps.

c) Based on your calculations, evaluate which dividend policy (current / zero payout / full payout) maximizes the firm’s market price per share. Briefly justify.

Q.2: “A mid-size Indian pharmaceutical company, Zencare Biotech Ltd., is planning a major expansion into regulated international markets. The Board expects the finance team to align the firm’s long-term financing, investment, and dividend decisions with its strategic plan.

As the Strategic Finance Manager, evaluate how Strategic Financial Management (SFM) can support Zencare in achieving this expansion. In your answer, apply SFM concepts such as strategic planning, investment decisions, financing decisions, dividend decisions, success factors, and constraints. Recommend the key strategic financial actions the company must take to ensure long-term value creation.”

Q3 (A) “Riviera Hotels Ltd. is planning to introduce an automated kitchen system across its premium resorts. You are asked to create a risk-adjusted NPV estimate using the following data and recommend whether the project should be accepted.

- Initial Investment: Rs.40,00,000

- Expected Annual Cash Inflows (5 years): Rs.12,00,000 per year

- Base Discount Rate (WACC): 10%

- Project Risk Premium: +3% (due to uncertain tourist demand and technology risk)

Create a complete risk-adjusted capital budgeting evaluation by:

(i) computing the risk-adjusted discount rate,

(ii) calculating NPV using that rate,

(iii) interpreting whether the project should be accepted.”

Q3 (B) “Sunbeam HealthTech Ltd., a mid-sized Indian wearable wellness device manufacturer, is planning to acquire FitTrack Analytics Pvt. Ltd., a health-tech startup that specialises in AI-driven health monitoring algorithms. The Board wants a strategic blueprint before approving the deal.

Create a comprehensive post-merger integration (PMI) plan for this acquisition. Your plan should cover key integration areas, value-creation levers, cultural alignment mechanisms, and risk-mitigation strategies.”

Business Communication

Q.1: A popular food delivery startup faces a sudden backlash on social media after a viral post alleges poor hygiene at one of its partner restaurants. Negative comments and shares are rapidly increasing across Facebook and Twitter, threatening the company’s reputation. The communications team must act quickly to address the issue, engage with concerned customers, and demonstrate transparency. They are considering which business communication strategies on social networks will be most effective in crisis management and reputation recovery. Given the situation, how should the communications team apply business communication strategies on social networks to manage the crisis and restore public trust?

Q.2: A company receives a request from a valued partner institution to use its facilities for an upcoming event. Due to a scheduling conflict with a major internal meeting, the company must refuse the request. The relationship with the partner is important for ongoing collaboration. The management is debating whether to use a direct approach (stating the refusal upfront) or an indirect approach (buffering the message and building up to the refusal) to minimize disappointment and preserve goodwill. Assess the effectiveness of the direct and indirect approaches in delivering negative messages within organizations, using the example of refusing a routine request from a long- standing partner. Critique the potential impact of each approach on stakeholder relationships and organizational reputation. Which approach would you recommend in this scenario, and why?

Q.3 (A): A recent graduate with limited work experience is struggling to secure interviews in a saturated job market. They are aware that many opportunities are not advertised publicly and want to proactively build a network for referrals, mentorship, and access to the hidden job market. How can the graduate leverage digital platforms (e.g., LinkedIn, alumni networks) and in-person events to build a network that uncovers hidden opportunities? Provide 3 key strategies.

Q.3 (B): A job seeker with several employment gaps and multiple short-term roles is concerned about how these aspects will be perceived by recruiters. How can the candidate reframe these concerns on their resume and cover letter to emphasize adaptability, continuous learning, or other positive attributes? Provide 3 key strategies.

Financial Accounting

Q.1: TechGen Inc. is closing its fiscal year and has encountered a day with multiple complex transactions: it purchased office equipment worth Rs. 50,000 on credit, paid monthly office rent of Rs. 15,000 by cheque, and received Rs. 25,000 in cash for consultancy services. The accounting team is required to ensure that each transaction is recorded in compliance with the double-entry system and the golden rules of accounting, and that the entries are correctly posted to the respective ledger accounts to maintain the integrity of the financial records. Based on the scenario, how should the accounting manager at TechGen Inc. apply the principles of the double-entry system and the golden rules of accounting to ensure accurate recording of a complex transaction involving the purchase of office equipment on credit, payment of rent by cheque, and receipt of consultancy income in cash? Illustrate the process by detailing the journal entries and their subsequent posting to the ledger.

Q.2: From the following Trial Balance of M/s Orion Traders as on 31st March 2024, along with the additional year-end adjustments, prepare the final Profit & Loss Account for the year ended 31st March 2024 and the Balance Sheet as at that date.

You must:

(a) correctly adjust for all items including depreciation, outstanding and prepaid expenses, provision for bad debts, and income received in advance;

(b) interpret the impact of each adjustment on both statements; and

(c) ensure all figures are correctly classified and presented.

Trial Balance of M/s Orion Traders as on 31st March 2024

Account Head	Debit (Rs.)	Credit (Rs.)
Capital	–	8,00,000
Sales	–	12,00,000
Purchases	7,70,000	–
Sales Returns	30,000	–
Discount Allowed	12,000	–
Administrative Expenses	1,20,000	–
Accounts Receivable	2,00,000	–
Accounts Payable	–	1,10,000
Fixed Assets	4,00,000	–
Bank and Cash Balances	1,50,000	–
Interest Earned	–	20,000
Rent Paid	38,000	–
Selling & Advertisement Expense	60,000	–
Opening Stock	2,00,000	–
Closing Stock	1,50,000	–
	21,30,000	21,30,000

 

Additional Adjustments:

1. Depreciate fixed assets by 10%.

2. Outstanding administrative expenses Rs.15,000.

3. Prepaid rent Rs.6,000.

4. Create a provision for bad and doubtful debts at 5% of accounts receivable after writing off Rs.10,000 as bad debts.

5. Interest earned includes Rs.5,000 received in advance for the next year.

6. Goods worth Rs.20,000 were sent on approval and remain unsold at year-end (these goods are included both in sales and closing stock).

Prepare:

- Final Profit & Loss Account for the year ended 31st March 2024

- Balance Sheet as at 31st March 2024, showing all workings and adjustments clearly.

Q.3(A): A mid-sized enterprise is planning to expand into new markets and invest in advanced technology. The management team is overwhelmed by the volume and complexity of financial data presented in the income statement, balance sheet, and cash flow statement. They need a practical, integrated framework that will help them interpret these statements, assess the company’s financial health, and make informed decisions about capital allocation, risk management, and growth strategies. You have been brought in as a financial consultant to develop this framework. Create a decision- making framework for business managers that synthesizes information from the income statement, balance sheet, and cash flow statement to support long-term strategic planning. Illustrate how this framework can be used to evaluate investment opportunities and manage financial risks.

Q.3 (B): A publicly traded company has recently issued convertible debentures, conducted a share buyback, and paid both cumulative and non-cumulative preference dividends. As the fiscal year ends, the finance department must calculate and report both basic and diluted EPS, ensuring that the impact of potential equity dilution is clearly communicated to investors and analysts who rely on these metrics for investment decisions. Design a comprehensive earnings per share (EPS) reporting strategy for a listed company with a complex capital structure, including convertible securities and share buybacks, to provide clear insights into both basic and diluted EPS for current and potential investors.

Marketing Management

Q.1: A leading automotive company is launching a new electric vehicle (EV) model in a market where traditional gasoline cars dominate. Despite growing environmental awareness, many consumers remain unfamiliar with EV technology and are concerned about cost, charging infrastructure, and reliability. The marketing team must apply the buyer decision process—need recognition, information search, evaluation of alternatives, purchase decision, and post-purchase behavior—to systematically address consumer concerns and facilitate the transition from initial awareness to regular use of the new EV. In the context of the scenario, how can marketers apply the stages of the buyer decision process to guide consumers from awareness to adoption of electric vehicles (EVs), addressing barriers at each stage?

Q.2: Sweet Delights, a small bakery, initially priced its new gourmet cupcakes using a cost-plus model, focusing on covering production costs and adding a standard markup. However, after realizing this method might overlook the unique value perceived by customers, the bakery switched to a customer value-based pricing strategy. They gathered customer feedback on premium flavors and quality, discovering that customers were willing to pay more for uniqueness. Sweet Delights also analyzed competitors’ pricing, noting a wide range in the market, and ultimately set their prices between the highest and average market rates to attract value-seeking customers without losing competitiveness. Critically evaluate Sweet Delights’ decision to shift from a cost-plus pricing model to a customer value-based pricing strategy for their gourmet cupcakes. Considering the feedback from customers and the competitive landscape, assess the effectiveness of this transition and justify whether this approach best positions the company for long-term profitability and brand differentiation.

Q.3 (A): Crescent Beverages, a mid-sized beverage company, has struggled to compete with established brands like Coca-Cola and PepsiCo. Despite offering quality products, the company is perceived as a generic alternative, resulting in low brand awareness and weak customer loyalty. The management recognizes the need for a transformative branding strategy that not only differentiates its products but also builds a strong emotional connection with health-conscious consumers. The company is open to innovative approaches that leverage digital engagement, storytelling, and consistent messaging across channels. Design an innovative branding strategy for a mid-sized beverage company facing low brand recognition and weak customer loyalty in a market dominated by global giants. Your strategy should synthesize elements of brand positioning, emotional connection, and customer engagement to create a compelling value proposition and foster long-term loyalty. How would you ensure the strategy remains adaptable to evolving market trends?

Q.3 (B): A leading consumer goods company is under increasing pressure from stakeholders and consumers to adopt sustainable business practices. The company wants to go beyond compliance and embed sustainability into its core marketing activities—from product development and pricing to promotion and distribution. As the chief marketing strategist, you are responsible for designing a comprehensive approach that not only differentiates the brand but also delivers measurable benefits to customers and the broader community. Create a sustainable marketing strategy for a consumer goods company that integrates environmental and social responsibility into every stage of the marketing process. How would your strategy ensure both competitive advantage and genuine value creation for customers and society?

Micro Economics & Macro Economics

Q.1: A new artisanal ice cream brand, CreamCraze, is planning to launch in Mumbai next summer. Since this is their first product launch and no historical sales data is available, the marketing team is struggling to estimate demand for the first quarter. The product is niche, targeting health-conscious millennials with unique flavors like avocado-mint and jaggery-coconut. The company wants to minimize risk by predicting demand as accurately as possible before finalizing production and marketing budgets. They are considering applying the Delphi method for demand forecasting by seeking opinions from industry experts, food bloggers, and specialty dessert shop owners.

Using the above scenario, explain how you would apply the Delphi method to forecast demand for CreamCraze. Justify your approach by showing how this method would help in making informed production and marketing decisions for the product launch.

Q.2: During the COVID-19 pandemic, the global demand for personal protective equipment (PPE) like face masks surged unexpectedly, leading to severe shortages and skyrocketing prices. Governments worldwide responded by imposing price ceilings, rationing supplies, and incentivizing domestic production. While these measures aimed to ensure equitable access, they also led to issues such as black marketing and quality concerns. As the pandemic progressed, increased production and new market entrants eventually stabilized prices and supply. Policymakers are now reviewing the outcomes to design better interventions for future emergencies. Critically evaluate the effectiveness of government interventions such as price ceilings and minimum support prices (MSP) in stabilizing markets during periods of extreme demand or supply shocks. In your assessment, weigh the potential benefits and unintended consequences for both consumers and producers, and recommend improvements to these policies for future crises.

Q.3(A): A mid-sized organic dairy company, PurePastures, has been steadily growing its operations over the past five years. Initially, it operated a single processing unit producing 5,000 liters of milk products daily. Recently, it expanded to three processing units in different cities, invested in high-capacity pasteurizers, and negotiated bulk purchase agreements with local farmers, reducing per-unit input costs. Additionally, the local government has invested in better rural roads and cold- chain facilities, making transportation faster and cheaper for all dairy producers in the region.

Analyze the scenario to identify and explain the internal economies of scale and external economies of scale that PurePastures is experiencing. How might these economies impact the company’s cost structure and competitive position in the long run?

Q.3(B): In the agricultural heartland of Punjab, hundreds of small farmers grow wheat and sell it in a government-regulated mandi. All farmers produce wheat of identical quality, and prices are determined entirely by the prevailing market rate announced daily at the mandi. No single farmer can influence the price, and buyers have full information about quality and prices from all sellers. Entry and exit in wheat farming are relatively easy, and farmers can switch to other crops if market conditions change. Recently a group of farmers is debating whether they should form a cooperative to collectively brand and market their wheat at a premium price. Some believe this will increase their bargaining power, while others argue that the nature of the wheat market makes such efforts ineffective.

Evaluate whether the wheat market described above meets the conditions of perfect competition. In your answer, identify the key features of perfect competition present in the scenario, and justify whether forming a cooperative would alter the market structure or the farmers’ ability to influence prices.

Organizational Behavior

Q.1: A multinational IT company recently underwent significant downsizing due to economic pressures, resulting in remaining employees taking on additional responsibilities and longer working hours. Several employees, including team leads, have reported increased stress, declining morale, and symptoms of burnout. The HR manager is tasked with developing a strategy to address these issues and restore a healthy work environment. The company has limited resources but is committed to employee well-being and productivity. Based on the scenario, how should the HR manager apply the Job Demands-Resources (JDR) model to redesign roles and resources in order to prevent employee burnout and improve engagement in the aftermath of a major downsizing event?

Q.2: A large retail organization is undergoing a digital transformation, requiring significant changes in processes and employee roles. The CEO has adopted a situational leadership approach, providing directive leadership to less experienced teams and delegating to more mature teams. Despite these efforts, resistance to change persists in some departments, and performance outcomes are mixed. The board is seeking an evaluation of the leadership approach and recommendations for improvement based on contingency and situational leadership theories. Critique the application of contingency and situational leadership theories in managing organizational change during a major digital transformation initiative. Evaluate the leader’s effectiveness in adapting their style to team readiness and contextual demands, and justify alternative approaches where necessary.

Q.3 (A): A mid-sized enterprise is facing issues with job performance and employee satisfaction. Some employees feel their abilities exceed their current roles, leading to frustration, while others struggle to meet job demands due to skill gaps. The organization wants to ensure a high ability-job fit, maximize productivity, and create opportunities for continuous learning and growth, all while maintaining team harmony and motivation. Design a talent management strategy that optimally matches employees’ intellectual and physical abilities to job roles.

Q.3 (B): A technology company experiencing rapid expansion is facing challenges in maintaining high employee motivation and aligning individual achievements with organizational objectives. The current reward system is outdated, leading to decreased engagement and innovation. Leadership wants to implement a new reward system that leverages reinforcement strategies and incorporates insights from classical, operant, cognitive, and social learning theories to drive both personal and organizational growth. Design a comprehensive organizational reward system for a rapidly growing technology firm.

Quantitative Methods – I

Q.1: A call center receives an average of 4 customer complaints per hour. Past records indicate that complaints arrive independently and follow a Poisson distribution. The center operates from 9 AM to 5 PM with 8 working hours per day.

1. What is the probability that exactly 3 complaints will be received in a randomly chosen hour?

2. What is the probability that no complaints will be received in the first hour after opening?

3. Based on your calculations, explain whether it is unusual for the call center to have zero complaints in any given hour. Use probability values to justify your answer in context.

Q.2: A manufacturing company produces ball bearings with diameters that are normally distributed, having a mean diameter of 50 mm and a standard deviation of 0.02 mm. For quality control, any ball bearing with a diameter less than 49.97 mm or greater than 50.03 mm is considered defective.

From a day’s production of 10,000 ball bearings:

1. Calculate the expected number of defective ball bearings.

2. Evaluate if the defect rate meets the company’s target of keeping defects below 2%.

Q.3 (A): A machine is designed to fill bottles with 500 ml of juice. A sample of 16 bottles has a mean fill of 495 ml and a standard deviation of 8 ml. At the 5% level of significance, apply an appropriate hypothesis test to determine whether the machine is underfilling bottles. Assume the population is normally distributed.

Q.3(B): A real estate analyst wants to study the relationship between the size of a house (in square meters) and its market price (in Rs. lakhs) using simple linear regression. The following data is collected for 6 houses:

House	Size (X) in sq. m	Price (Y) in Rs. lakhs
1	140	85
2	160	95
3	170	98
4	180	102
5	200	110
6	210	115

 

Task:

1. Calculate the regression equation of Y on X.

2. Using this equation, predict the market price of a house with an area of 190 sq. m. Round all final answers to two decimal places.

Business Communication (Resit)

Q.1: A consumer goods company, is launching a new line of organic cleaning products. The marketing team, led by a new manager, has developed a campaign that focuses solely on the superior cleaning power of the products. The campaign copy is dense with technical details about the proprietary formula. A focus group, however, revealed that the target audience is primarily motivated by environmental sustainability and health benefits, not just cleaning effectiveness. The feedback also highlighted that the language was too formal and lacked an emotional connection. What specific adjustments should Sarah's team make to their persuasive messaging strategy to better align with the audience's motivations and achieve a successful product launch?

Q.2 (A): A manager at a software company must inform a long-time employee that their performance is consistently below expectations, and a formal performance improvement plan is being initiated. The manager's goal is to ensure the employee understands the seriousness of the situation while maintaining a professional relationship. What is the primary purpose of a negative performance review in this scenario?

Q.2 (B): Larsen & Toubro (L&T) is a multinational conglomerate with a significant digital presence, using various platforms for internal and external communication. L&T's communication strategy includes internal podcasts for employee training, interactive dashboards on their website for stakeholder engagement, and real-time messaging apps for project teams. This approach allows them to streamline processes and maintain a cohesive brand identity across different channels and audiences.

Based on the caselet, identify and explain two ways L&T leverages digital communication to enhance business practices, citing specific examples from the text.

Financial Accounting (Resit)

Q.1: A national retail chain is experiencing rapid growth, opening 50 new stores in a single financial year and launching several promotional campaigns that offer deferred payment options to customers. The finance team is struggling to determine the correct timing for recognizing revenue from sales made under these promotions and matching related expenses, as cash inflows and outflows do not always align with the delivery of goods and services. The CFO is concerned that improper application of accounting principles could distort the company’s reported profitability and mislead stakeholders. Based on the scenario, how should the finance team at a rapidly expanding retail chain apply the accrual and realisation concepts to ensure accurate revenue and expense recognition during a period of aggressive store openings and promotional campaigns?

Q.2 (A): TechGen Inc., a leading technology company, recently undertook a comprehensive review of its accounting practices for the fiscal year ending December 31, 2023. The company meticulously followed each step of the accounting cycle, from recording transactions in subsidiary books to preparing financial statements, with the goal of improving transparency and regulatory compliance. However, the CFO is concerned about potential gaps in the process that could affect stakeholder trust and is seeking your critical assessment of their current approach. Critically evaluate TechGen Inc.'s approach to ensuring accuracy and transparency in its accounting cycle, particularly in the context of regulatory compliance and stakeholder trust. Considering the multiple stages from transaction recording to financial statement preparation, what improvements or alternative strategies could be justified to further enhance the reliability of its financial reporting?

Q.2 (B): From the following Trial Balance of Gupta & Sons for the years ended December 31, 2018, Prepare:

1. Trading Account

2. Profit & Loss Account

3. Balance Sheet as on that date

Name of the Account	Debit Balances (Rs.)	Credit Balances (Rs.)
Capital		5,00,000
Sales		10,00,000
Sales Returns	25,000
Purchases	5,00,000
Purchases Returns		15,000
Inventory as on 1.1.18	60,000
Land & Buildings	4,00,000
Plant & Machinery	3,00,000
Furniture	1,00,000
Wages	50,000
Carriage Inwards	10,000
Provision for Bad Debts		7,000
Carriage Outwards	5,000
Cartage	5,000
Salaries	40,000
Loan		2,60,000
Debtors	1,50,000
Creditors		70,000
Rent		8,000
Bills Receivable	40,000
Acceptances		10,000
General Expenses	20,000
Rent & Rates	10,000
Investments	50,000
Cash in hand	50,000
Bank Overdraft		10,000
Discount	4,500
Bad Debts	5,000
Interest on Investments		5,000
Interest on Bank Overdraft	500
Goodwill	60,000
Total	18,85,000	18,85,000

                       

Additional Information:

1. The value of inventory on December 31, 2018 was Rs. 1,00,000 

2. Depreciation is to be provided on: Land & Building @ 5% p.a. Furniture @ 10% p.a. Plant & Machinery Rs. 50,000.

3. Provision for Bad Debts is to be maintained @ 5% on debtors.

4. Wages are outstanding to the extent of Rs. 4,000 and Salaries to the extent of Rs. 3,000.

5. Rent and Rates are prepaid to the extent of 1/4th of the amount paid.

6. Interest on Investment outstanding is Rs. 1,000

7. Rent to the extent of Rs. 2,000 has been received in advance.

Marketing Management (Resit)

Q.1: A mid-sized fast-food chain is struggling to compete with larger brands and new entrants in a highly saturated market. Customer feedback indicates that while the food quality is acceptable, the brand lacks a unique identity and customer loyalty is low. The management is considering various differentiation strategies—product innovation, superior service, unique delivery channels, staff training, and brand image enhancement—to create a sustainable competitive advantage and attract new customer segments. How should a mid-sized fast-food chain apply differentiation strategies to stand out in a saturated market, using the concepts of product, service, channel, people, and image differentiation? Recommend a comprehensive approach and justify your choices based on the scenario.

Q.2 (A): Coca-Cola, long associated with sugary soft drinks, faced declining sales due to rising health concerns and stricter regulations on sugar content. The company responded by diversifying its product portfolio to include bottled water, teas, and low- or zero- calorie beverages, and reformulated existing products. As a marketing strategist, you are tasked with evaluating whether Coca-Cola’s strategic adaptations have been comprehensive and sustainable in maintaining its market leadership. Evaluate the effectiveness of Coca-Cola’s adaptation strategy in response to increasing health consciousness and regulatory pressures. Critique the company’s product innovation and marketing diversification, and assess whether these changes sufficiently address both consumer demands and competitive threats in the beverage industry.

Q.2 (B): Starbucks transformed from a single coffee bean store in Seattle to a global brand by integrating premium products, a unique café experience, and a powerful brand identity. The company’s strategy included sourcing high-quality beans, creating a welcoming environment, and building an emotional connection with customers through its iconic branding. As Starbucks continues to innovate, it faces challenges from emerging competitors and changing consumer preferences. Assess the effectiveness of Starbucks’ integrated approach to products, services, and branding in creating exceptional customer value. In your evaluation, consider how the interplay of high-quality products, personalized service, and a strong brand identity contributed to Starbucks’ global expansion and customer loyalty. What potential improvements or alternative strategies could further enhance its competitive advantage?

Micro Economics & Macro Economics (Resit)

Q.1: A popular coffee brand, BrewBuzz, has introduced a loyalty program offering every 6th coffee free. At the same time, a new health study revealed that moderate coffee consumption boosts productivity and reduces stress. These developments have attracted new customers and encouraged existing ones to buy more coffee.

Based on the above scenario, apply your understanding to identify whether this scenario reflects a movement along the demand curve or a shift of the demand curve. Discuss the direction of the shift and how this change could influence BrewBuzz’s sales volumes and potential pricing strategy.

Q.2 (A): A premium coffee chain, “Bean Bliss,” recently increased the price of its signature latte by 20% due to rising operational costs. Following this, the chain observed varied changes in sales across different outlets. In metropolitan cities, the sales remained almost unchanged, while in smaller towns, there was a significant drop in demand. Interestingly, customers who were highly brand loyal continued purchasing despite the price hike, whereas price-sensitive customers shifted to local coffee shops.

Analyze the above scenario and identify how different determinants of elasticity of demand—such as availability of substitutes, level of income, brand loyalty, time frame, share in total expenditure, competitive nature of the industry, and preferences/habits—are influencing the elasticity of demand for “Bean Bliss” in different markets. Provide a detailed explanation linking each determinant to the observed customer behavior.

Q.2 (B): A consumer electronics company, TechNova, is preparing to launch a next-generation smart home device. With no reliable historical data available, the management is considering using a structured approach to gather forecasts from industry experts, researchers, and experienced marketers. The process involves several rounds of anonymous feedback, with each round refining the estimates until a consensus is reached.

Evaluate the above demand forecasting method being used in the given scenario, and the technique in detail. You are required to justify whether this method is the most appropriate choice for TechNova, providing well-reasoned arguments supported by the nature of the product, market uncertainty, and the decision-making needs of the company.

Organizational Behavior (Resit)

Q.1: A finance department manager at Technova observes that Team A, composed of young, outgoing professionals, excels in creativity and collaboration but struggles with consistency and deadlines. Team B, made up of experienced staff, is highly structured and task-focused but faces frequent interpersonal conflicts and lacks innovation. The manager wants to merge both teams for a critical project but is concerned about balancing their contrasting personalities and work styles. The HR manager is tasked with designing a team-building intervention that leverages the strengths of both teams while minimizing their weaknesses. Based on the scenario, how should the HR manager apply the Big Five personality traits model to design a team-building intervention that addresses both the creativity of Team A and the structure of Team B, ensuring improved productivity and reduced conflict?

Q.2 (A): Google is renowned for its innovative and motivating work environment, offering employees autonomy (20% time for personal projects), transparency, recognition programs, and wellness benefits. The company encourages risk-taking and creativity, and invests heavily in employee well-being. However, as Google grows, some employees express concerns about maintaining the same level of motivation and engagement. Evaluate the motivational strategies used by Google, as described in the caselet, through the lens of Herzberg’s two-factor theory.

Q.2 (B): Emma, a results-driven team leader, hides her frustration from her team during stressful periods, leading to confusion and reduced support from her members. In contrast, Joseph, another team leader, openly shares his stress and vulnerabilities, fostering understanding and support from his team. Both leaders operate in a fast- paced organization where deadlines are critical, and team morale directly impacts productivity. Critically evaluate the approaches taken by Emma and Joseph in managing their emotional transparency with their teams, using the Johari Window framework.

Quantitative Methods – I (Resit)

Q.1: A telecommunications company is piloting a new internet service and surveys 250 randomly selected customers, finding that 162 express interest in subscribing. The marketing analyst is required to estimate, with 90% confidence, the proportion of the entire customer base likely to be interested in the new service. The analyst must apply the correct estimation approach for proportions and ensure the results are suitable for strategic decision-making. In this scenario, how should the marketing analyst apply the interval estimation formula for proportions to determine the confidence interval for the proportion of customers interested in a new service? Explain your reasoning and the steps involved.

Q.2 (A): A financial advisory firm tracks client satisfaction rates for three advisors. Initially, the firm uses prior probabilities based on the number of clients per advisor. After a client reports high satisfaction, the firm wants to update the probability that this client was served by each advisor using Bayes’ theorem. The management is debating whether this approach will yield actionable insights for performance evaluation and resource allocation. Assess the appropriateness of applying Bayes’ theorem to revise probabilities in a financial advisory firm where new information about client satisfaction becomes available. What factors should the firm consider to ensure the revised probabilities are meaningful and actionable? Critically justify your evaluation.

Q.2 (B): A large financial institution is standardizing its risk analysis procedures. Some departments use Excel’s NORM.DIST and NORM.INV functions for normal distribution calculations, while others rely on the traditional z-table. Management is concerned about consistency, accuracy, and the ease of training new analysts. The institution must decide which method to adopt as the standard for all probability calculations. Assess the implications of using Excel’s NORM.DIST and NORM.INV functions versus the traditional z-table for probability calculations in a large financial institution. How should the institution weigh the trade-offs between computational efficiency, accuracy, and interpretability when standardizing probability analysis across departments?

Business Analytics

Q.1: A retail chain is preparing to launch a new analytics dashboard to monitor sales performance. While compiling the sales dataset, the analyst notices that several entries in the 'delivery amount' column are missing due to data entry errors and system glitches. The dataset will be used to generate visualisations for management decision-making. The analyst must select and apply the most suitable imputation method to fill in the missing values, ensuring that the resulting analysis accurately reflects business performance and is not skewed by the chosen technique. Given the scenario, how should the business analyst apply appropriate imputation methods to handle missing delivery amounts in the sales dataset, and what considerations should guide the choice between mean, median, and mode imputation for this retail context?

Q.2 (A): After applying statistical inference, Mehta E-Commerce identified several factors—such as product quality, delivery speed, and customer support—that significantly impact customer satisfaction. The company must now decide how to allocate resources to address these areas, considering limited budgets and competing business objectives. Assess the strategic implications of resource allocation decisions made by Mehta E-Commerce after identifying statistically significant factors affecting customer satisfaction. How should management weigh the statistical significance of these factors against business priorities, operational constraints, and potential unintended consequences when justifying investments in improvement initiatives?

Q.2 (B): A retail company has implemented a simple linear regression model to forecast monthly sales based on advertising spend. The analytics team reports a high R- squared value, leading management to believe the model is highly reliable. However, some team members question whether R-squared alone provides a complete picture of model performance, especially given the complexity of market dynamics and the risk of overfitting. Assess the effectiveness of using the coefficient of determination (R- squared) as the primary metric for evaluating the fit of a simple linear regression model in a business context. What are the potential pitfalls of over-relying on R- squared, and how would you recommend balancing it with other diagnostic tools to ensure robust model assessment?

Cost & Management Accounting

Q.1: A factory produces a single product. The following information relates to the month of March:

- Standard labour time per unit = 2.0 hours.

- Standard labour rate = Rs.100 per hour.

- Actual production = 1,000 units.

- Actual hours worked (including idle time) = 2,200 hours.

- Idle time during the period = 100 hours (paid but unproductive).

- Actual average labour rate paid = Rs.95 per hour.

Overheads:

- Budgeted fixed factory overheads = Rs.1,00,000 per month.

- Budgeted variable factory overheads = Rs.20 per productive hour.

- The overhead absorption basis is labour hours; standard hours for absorption = hours required for actual output (i.e., 2.0 hr × 1,000 units).

- Actual fixed overheads incurred = Rs.1,10,000.

- Actual variable overheads incurred = Rs.46,000.

Required:

(a) Calculate the standard labour cost for the output, actual labour cost, labour rate variance, labour efficiency variance.

(b) Compute the overhead absorption rate per hour, overheads absorbed, and state whether overheads are over- or under-absorbed and by how much.

(c) Suggest two control measures (brief) — one for labour cost control and one for overhead control.

Q.2 (A): A manufacturing company is reviewing its inventory valuation methods. The finance team notes that FIFO and LIFO, each impact reported profits, tax liabilities, and inventory values differently, especially during periods of volatile material prices. The operations team is concerned about the complexity of calculations and the alignment with actual material flows. The management team must decide which method best supports both financial reporting and operational needs. Evaluate the implications of choosing between FIFO, LIFO for inventory valuation in a manufacturing company experiencing frequent price fluctuations. How should management decide which method to adopt, and what improvements would you suggest to ensure both financial accuracy and operational efficiency?

Q.2 (B): A textile mill’s spinning department reported an abnormal gain this quarter, with actual production surpassing the normal output due to enhanced worker efficiency and minor process improvements. While this has led to lower per-unit costs and higher reported profits, the finance director is concerned about whether this gain is sustainable and how it should influence future budgeting, cost estimation, and operational planning. Assess the managerial response to an abnormal gain in a textile mill’s spinning process, where actual output exceeded expected levels due to improved worker efficiency. How should management adjust future cost estimates and operational strategies in light of this abnormal gain, and what are the potential risks of misinterpreting such gains in process costing?

Human Resource Management

Q.1: Dr. Reddy’s Laboratories is creating a new global compliance manager position to oversee regulatory requirements across multiple countries. The HR team must conduct a job analysis to define the role’s responsibilities, required competencies, and performance standards. Given the complexity and international scope, relying on a single data collection method may not capture all relevant aspects. The HR team must select and combine appropriate job analysis methods, such as interviews, questionnaires, and observation, to ensure the job description and specification are robust and support effective recruitment and performance management. How should the HR team at Dr. Reddy’s Laboratories apply multiple job analysis data collection methods to ensure comprehensive and accurate job information for a new global role, considering the limitations of each method?

Q.2 (A): A multinational corporation is recruiting for several global leadership positions. The HR team is debating whether to use structured interviews, which ensure consistency and comparability, or unstructured interviews, which allow for deeper exploration of candidates’ personalities and cultural fit. The company values both fairness and the ability to identify leaders who can thrive in diverse, cross-cultural environments. Assess the effectiveness of using structured versus unstructured interviews in the selection process for a multinational corporation seeking to fill global leadership roles.

Q.2 (B): A large multinational is considering a major investment in AI-powered learning platforms and data analytics to personalize employee training and track development outcomes. While some leaders see this as a way to future-proof the workforce and increase agility, others worry about employee resistance, data privacy, and the loss of human touch in development. The HRD team must evaluate the overall impact of technology-driven interventions and propose strategies to ensure effective implementation. Critique the effectiveness of using technology-driven HRD interventions, such as AI-powered learning platforms and data analytics, in enhancing employee competencies and organizational agility.

Legal Aspect of Business

Q.1: Ravi and Priya want to start a company to sell organic food products. Their consultant tells them they must prepare and register a Memorandum of Association (MOA) with the Registrar of Companies.

Ravi thinks the MOA is just a registration formality. Priya says it is important because it decides what the company can and cannot do.

A year later, they plan to start a travel agency under the same company. Can they do this without changing their MOA? Explain the purpose of registering an MOA and advise them.

Q.2 (A): Ravi agrees to supply 1,000 chairs to Meera for Rs.5,00,000. After delivering 600 chairs, Ravi asks for payment for those. Meera refuses, saying the contract was for the full 1,000 chairs and she will only pay after all are delivered.

Later, Meera sells 500 of the chairs already delivered.

Can Ravi claim payment for the 600 chairs? Explain using the concept of partial performance under the Indian Contract Act, referring to when such partial performance can be accepted or rejected.

Q.2 (B): Ramesh, a shopkeeper, is unconscious after a road accident. His neighbour Suresh takes him to a private hospital, which immediately provides emergency treatment worth Rs.50,000. After recovering, Ramesh refuses to pay, saying there was no agreement between him and the hospital. The hospital asks Suresh to pay, but Suresh says he only helped and should be reimbursed.

Advise the hospital and Suresh using the concept of quasi-contract under the Indian Contract Act.

Operations Management

Q.1: A fast-growing meal kit delivery startup is experiencing operational bottlenecks as it tries to offer more customization options to customers, such as dietary preferences and portion sizes. While customers appreciate the flexibility, the increased complexity is leading to higher costs, longer lead times, and more frequent errors in order fulfillment. The operations manager is considering using PCN analysis to map out the process and identify opportunities to streamline operations without sacrificing the personalized experience that differentiates the brand. How should the operations manager apply Process-Chain-Network (PCN) analysis to redesign the service delivery process, balancing the need for customization with operational efficiency and cost control?

Q.2 (A): A switchgear manufacturer must plan production for the next year. The company can either maintain a constant workforce and production rate (level strategy), incurring inventory holding and backorder costs, or adjust capacity each period (chase strategy), incurring overtime, undertime, hiring, and layoff costs. The workforce is skilled, and frequent changes may affect morale and productivity. The company seeks to minimize total costs while ensuring operational stability. Evaluate the implications of choosing a level strategy versus a chase strategy for a manufacturer of electrical switchgears, given the cost structures and operational realities described. Justify which strategy you would recommend, considering factors such as inventory costs, workforce stability, and the feasibility of frequent hiring or layoffs.

Q.2 (B): An established Indian manufacturing company is experiencing pressure from customers demanding greater variety, customization, and faster delivery of products. At the same time, the firm must control costs and maintain operational efficiency to remain competitive against global players. The management is considering whether to invest in flexible manufacturing systems, redesign its supply chain, or limit product variety. Evaluate the implications of increasing customer expectations and product/service proliferation on the operations management practices of an Indian manufacturing firm. Critically discuss how the firm should balance customization, cost control, and operational complexity, and justify which strategies would best position the firm for sustained competitiveness in a liberalized economy.

Strategic Management

Q.1: Queens Magic Land, a leading theme park operator, diversified into the quick service restaurant (QSR) sector by leveraging its success with healthy food options in its parks. Despite initial customer interest, the chain quickly faced losses due to high competition, operational costs, and fading novelty. The QSR market is saturated with established brands like McDonald’s, KFC, and local players, making it difficult for the new entrant to sustain its premium, health-focused positioning. The management is now evaluating how to reposition the QSR business using Porter’s cost leadership, differentiation, or focus strategies to carve out a sustainable niche and improve profitability. Given the scenario, how can Queens Magic Land apply Porter’s generic strategies to reposition its quick service restaurant (QSR) business and regain competitive advantage in a crowded market with both international and domestic players?

Q.2 (A): Let us assume that Marico Limited, which is a leading player in the beauty and wellness industry, has implemented a range of sustainability initiatives, including energy efficiency, renewable energy adoption, and waste reduction. These efforts have required significant operational adjustments and ongoing commitment. However, the company faces challenges in managing the trade-offs between environmental sustainability and other business priorities, such as cost control and supply chain efficiency. The management team is evaluating whether their current environmental scanning practices adequately capture both the risks and opportunities presented by ecological and societal trends. Critically assess Marico Limited’s approach to sustainability and efficient manufacturing in the context of environmental scanning. Briefly explain how well Marico balance the strategic opportunities and risks associated with ecological and societal trends.

Q.2 (B): A large conglomerate with multiple business units across various industries relies heavily on the BCG Growth-Share Matrix to allocate resources and make investment decisions. While the matrix provides a clear visual representation of business unit performance, some managers argue that it oversimplifies complex realities and may lead to suboptimal decisions, especially in fast-changing markets. Critically assess the decision of a diversified conglomerate to use the BCG Growth-Share Matrix as its primary tool for portfolio analysis. Briefly explain the limitations of this approach in today’s dynamic business environment, and how the company might improve its strategic decision-making process. You may use relevant examples to support your analysis.

Brand Management

Q.1: A multinational beverage company, renowned for its iconic logo and heritage, is expanding rapidly into emerging markets across Asia and Africa. While its core brand identity is globally recognized, local teams are pushing for adaptations in packaging, messaging, and product offerings to better resonate with regional consumers. However, recent market research reveals that inconsistent branding across touchpoints is causing confusion and weakening customer trust. The global brand manager must find a way to balance the need for local relevance with the imperative of maintaining brand consistency. Based on the scenario, how should the brand management team apply the principles of brand consistency to address the challenges of maintaining a unified identity across diverse global markets, while adapting to local cultural nuances and consumer preferences?

Q.2 (A): A premium sports apparel brand with a strong reputation for quality and innovation is planning to launch a line of health foods under the same brand name. While the extension could capitalize on existing customer trust, there are concerns about whether the new category aligns with the brand’s core identity. The management team must weigh the potential for increased revenue and customer loyalty against the risk of confusing or alienating their core audience. Evaluate the trade-offs between leveraging existing brand equity and the risks of brand dilution when extending a well-known brand into a new, unrelated product category. What factors should be considered to justify such an extension, and how can the company mitigate potential negative outcomes?

Q.2 (B): A popular packaged food brand recently faced a nationwide recall due to safety concerns, resulting in a significant loss of consumer trust and negative media coverage. The company’s crisis recovery plan includes new quality controls, a rebranding campaign, and community outreach. However, some board members question whether these actions sufficiently address the deeper issues of brand equity and customer loyalty. You are asked to evaluate the plan’s alignment with the CBBE model and propose justified enhancements. Critique the crisis recovery plan of a food brand that suffered a major safety controversy, focusing on how effectively it leverages the stages of the CBBE model to rebuild trust and loyalty. What improvements would you recommend, and how would you justify these to skeptical stakeholders?

Consumer Behaviour

Q.1: A start-up is launching a line of eco-friendly travel gear, aiming to attract environmentally conscious and adventurous consumers. The team has identified that their target market includes individuals who are curious, imaginative, and value sustainability, as well as those who are detail-oriented and prefer reliable, high-quality products. The company wants to use the Big Five personality traits model to segment the market and tailor its marketing strategy, but is unsure how to translate these personality insights into actionable campaign elements. Based on the scenario, how should the marketing team apply the Big Five personality traits framework to design a targeted campaign for a new eco-friendly travel gear brand, ensuring the messaging and product features resonate with consumers high in openness and conscientiousness?

Q2 (A) A global cosmetics company is launching an eco-friendly skincare line targeting environmentally conscious millennials. Market research reveals that this segment has high expectations for sustainability and transparency, and is motivated by both ethical values and personal wellness. However, past greenwashing scandals in the industry have made consumers skeptical of new claims. The marketing team must decide how to craft messages and select channels that will break through selective perception filters and build genuine trust. Critique the role of consumer expectations and motives in shaping selective perception during the launch of a new eco-friendly skincare line. Evaluate how marketers should tailor their communication strategies to align with these psychological factors, and justify which approach would most effectively overcome skepticism and drive adoption.

Q2 (B) A global luxury brand is planning to expand its presence in both Western and Asian markets. The marketing team proposes to segment and target consumers based on Maslow’s hierarchy of needs, designing campaigns that appeal to esteem and self-actualization in the West, and to social and safety needs in Asia. However, some executives are concerned that this approach may not fully capture the complexity of consumer motivations, especially given cultural differences and the tendency for needs to overlap. The team must decide whether to proceed with this framework or adapt it. Critically evaluate the decision of a global luxury brand to use Maslow’s hierarchy of needs as the primary framework for segmenting and targeting consumers in both Western and Asian markets. Considering cultural differences and the overlapping nature of consumer motivations, what improvements would you recommend to enhance the effectiveness of their marketing strategy?

Corporate Finance

Q.1: An Indian FMCG company is experiencing rapid sales growth but is facing frequent cash flow shortages, leading to delayed supplier payments and missed opportunities for bulk inventory discounts. The CEO is concerned that poor liquidity management could undermine the company’s reputation and growth prospects. The finance manager must analyze the situation and implement effective working capital management strategies to optimize cash flow and maintain smooth operations. How should the finance manager apply working capital management principles to resolve the company’s liquidity challenges, ensuring operational efficiency and the ability to capitalize on new business opportunities?

Q2 (A) A perpetuity pays Rs.25,000 at the end of each year. However, due to inflation, the payment increases by 4% annually. The appropriate discount rate is 10%. After 15 years, the perpetuity is expected to be replaced by a new instrument that pays a fixed Rs.60,000 per year in perpetuity, discounted at 8%. Calculate the present value of this entire cash flow stream as of today, considering the change in payment structure and discount rates after year 15.

Q2 (B) A company issues Rs.50,00,000 in 8% redeemable preference shares at a 5% premium, redeemable at par after 6 years. Annual dividend is paid on face value. The issue expenses are 2% of the face value. Calculate the cost of preference shares, considering the effect of issue expenses and premium, and interpret how this cost would impact the company’s overall cost of capital if preference shares constitute 20% of the capital structure. Show all intermediate steps.

Integrated Marketing Communications

Q.1: Tesla is planning to expand into a region where automotive sales are traditionally anaged through third-party dealerships, and local regulations favor this model. The company’s leadership wants to maintain its direct-to-consumer approach to preserve brand control and deliver a seamless customer experience. They must navigate regulatory challenges and adapt their sales and marketing strategies to ensure compliance while upholding Tesla’s brand values and customer-centric philosophy. How should Tesla’s leadership apply the direct-to-consumer sales model to enhance customer experience and brand control while expanding into regions with strong dealership regulations?

Q.2 (A): A leading FMCG company is preparing to launch a new health drink in a highly competitive market. The marketing team proposes using the 'meet the competition' budgeting method, matching the advertising spend of its main rivals to maintain visibility. However, some executives are concerned that this approach may not reflect the company’s unique objectives or market position. The team must weigh the benefits of competitive parity against the risks of misaligned spending and missed opportunities for differentiation. Critically evaluate the decision of a leading FMCG company to adopt the 'meet the competition' budgeting method for its new product launch, considering the competitive landscape, internal objectives, and potential risks. What alternative budgeting approach might better align with the company’s strategic goals, and why?

Q.2 (B): An e-commerce platform plans to run a 48-hour flash sale using messages like 'Only 100 units left!' and 'Hurry, offer ends soon!' to drive immediate purchases. While previous campaigns have boosted short-term sales, some customers have expressed skepticism about the authenticity of scarcity claims. The management team is concerned about maintaining trust while maximizing conversions. Evaluate the strategic use of scarcity and action-inducing appeals in a flash sale campaign for an ecommerce platform. Critique the ethical considerations, potential for consumer backlash, and the long-term effects on brand perception, recommending how the campaign could be structured to balance urgency with authenticity.

Research Methodology

Q.1: A consulting firm is preparing to launch a research project on the impact of remote work on employee productivity. The project lead, inspired by recent client experiences, is eager to proceed quickly and has drafted a hypothesis based on anecdotal evidence. However, the team is concerned about the risk of duplicating existing studies and missing key variables such as digital fatigue and communication barriers. They recognize the need to conduct a thorough literature review but are unsure how to structure it to inform their research objectives and methodology. Based on the scenario, how should the research team apply the principles of a critical literature review to ensure their study on remote work and employee productivity is both original and relevant, while avoiding duplication of existing research?

Q.2 (A): A management intern is tasked with studying customer behavior at a busy café in Bangalore. She considers two options: observing customers without their knowledge to capture natural behavior (concealed observation), or informing them in advance and obtaining consent (unconcealed observation). The café owner is open to either method but is concerned about both data authenticity and ethical standards. Evaluate the ethical and methodological implications of choosing concealed (covert) observation over unconcealed (overt) observation in a study of customer behavior in a public café. Weigh the potential for authentic data against the ethical responsibilities of the researcher, and justify which approach would be more appropriate in this context.

Q.2 (B): A research team is analyzing customer satisfaction survey data collected using a 5 - point Likert scale. For ease of analysis, they consider treating the ordinal data as interval data to calculate means and run parametric tests. Some team members question whether this is methodologically sound and worry about the impact on the study’s conclusions. Evaluate the implications of treating ordinal data from a Likert scale as interval data in statistical analysis. Should the research team proceed with this approach, or are there risks to the validity of their findings? Justify your recommendation with reference to measurement theory.

Sales Management

Q.1: Priya, a newly appointed sales manager at a technology solutions firm, notices that her team’s one-size-fits-all sales approach is leading to inconsistent results. Her clients range from analytical corporate buyers to emotionally driven small business owners. Some are price-sensitive, while others prioritize after-sales service. Priya wants to implement a more personalized sales strategy that tailors pitches and solutions to each client’s specific needs, communication styles, and buying stages. She must guide her team to move beyond scripts and develop flexible, client-centered approaches. Based on the scenario, how should Priya apply adaptive selling techniques to address the unique needs and personalities of her diverse client base, ensuring higher conversion rates and long-term relationships?

Q.2 (A): Amazon has integrated advanced CRM tools into its personal selling and marketing strategy, using customer data to personalize recommendations, promotions, and communications. The system tracks purchase history, browsing habits, and feedback to tailor offers and anticipate needs. While this approach has led to high customer retention and satisfaction, some customers feel overwhelmed by constant recommendations, and there are concerns about over-reliance on automation versus human touch. Evaluate the effectiveness of Amazon’s CRM-driven personalized selling strategies in building long-term customer loyalty. Weigh the benefits and potential drawbacks from both the company’s and the customer’s perspectives, and justify what further steps Amazon could take to strengthen its competitive advantage through CRM.

Q.2 (B): During the rollout of its new smart home devices, TechWave introduces strict policies: every team member has a clearly defined role, daily check-ins are mandatory, and performance is closely tracked against set metrics. While these measures aim to ensure alignment and timely execution, some employees express concerns about micromanagement and reduced autonomy. Evaluate the impact of implementing clear role definitions, daily check-ins, and performance metrics on team efficiency during TechWave’s product launch. How might these policies affect team morale and collaboration, and what adjustments would you recommend to balance structure with flexibility?

Project Management

Q.1: The Mumbai Coastal Road project is a large-scale infrastructure initiative involving multiple phases, including road construction, tunnels, bridges, and environmental management. The initial cost estimates were based on market research and historical data, but the project team is concerned about the accuracy of these estimates due to the complexity and scale of the work. To address this, the team is considering a bottom-up budgeting approach, where each department and contractor provides detailed cost estimates for their specific activities. Given the scenario, how can the project team apply bottom-up budgeting to ensure more accurate resource allocation and cost control for the Mumbai Coastal Road project, especially in light of complex activities such as tunneling, bridge construction, and environmental mitigation?

Q.2 (A): During the planning phase of a major ERP deployment, the project manager at SmartTech implemented a detailed Work Breakdown Structure (WBS) to decompose the project into manageable tasks and used a RACI matrix to clarify roles and responsibilities. Despite these efforts, the project encountered delays and confusion over task ownership, especially as new stakeholders joined mid-project. The leadership team is now reviewing whether these tools were applied optimally and how they might be enhanced to prevent similar issues in future initiatives. Assess the effectiveness of using a Work Breakdown Structure (WBS) and RACI matrix in managing complex project tasks and stakeholder roles. How could these tools be improved or adapted to address issues of accountability and communication in largescale projects?

Q.2 (B): A real estate developer is in the midst of constructing a 40-story commercial tower. The project schedule shows overlapping critical activities, leading to periods of intense resource demand. The project manager is considering resource leveling to avoid over-allocation, but some team members suggest resource smoothing to maintain the original timeline. The workforce is already stretched, and any delays could result in financial penalties. Assess the effectiveness of resource leveling versus resource smoothing in managing workforce allocation during the peak construction phase of a high-rise building project. Which approach would you recommend to minimize both project delays and employee burnout, and why?

Strategic Applications of IoT and Big Data

Q.1: An agri-tech startup has developed a smart agriculture platform that collects real-time data from soil sensors, weather stations, and drones across hundreds of farms. As the user base grows, the volume and variety of data increase exponentially. The startup must choose between cloud storage, edge storage, and traditional databases to balance scalability, cost, performance, and security. The project manager must recommend a storage architecture that supports advanced analytics, remote access, and compliance with data protection laws. In this scenario, how should the project manager apply IoT data storage and processing models to select the most suitable storage solution for a rapidly growing smart agriculture platform?

Q.2 (A): BMW, responding to rising demand for customised vehicles, adopted Industry 4.0 technologies including IoT sensors, robotics, and automated guided vehicles. These innovations enabled real-time data collection, predictive maintenance, and flexible production systems, resulting in increased production flexibility, reduced downtime, and improved quality control. Despite these gains, BMW faces ongoing challenges in managing vast data streams and ensuring consistent quality as customer expectations and market conditions evolve. Assess the effectiveness of BMW’s transition to a smart factory model using Industry 4.0 technologies. From the perspectives of customisation, production flexibility, and quality assurance, what improvements or alternative strategies could BMW consider to address the challenges of managing complex data and maintaining high standards in a rapidly changing market?

Q.2 (B): A mid-sized logistics company is exploring IoT-based route optimization to improve delivery efficiency. The proposed system would use real-time GPS, telematics, and weather data to dynamically adjust routes, aiming to cut fuel costs, reduce emissions, and provide accurate delivery estimates to customers. However, the company faces dilemmas such as the upfront investment, possible resistance from drivers, and the challenge of aligning sustainability goals with tight delivery deadlines. Management must decide how to balance these priorities to achieve both operational and reputational benefits. Evaluate the strategic implications for a logistics company considering the adoption of IoT-enabled route optimization systems, especially in balancing cost reduction, environmental sustainability, and customer satisfaction. What potential dilemmas might arise, and how should management prioritize competing objectives?

Strategic sourcing and E-procurement

Q.1: A regional logistics company is facing rising operational costs due to manual procurement processes, inefficient supplier contracts, and excess inventory. The CEO has mandated a cost optimisation initiative, focusing on streamlining procurement workflows, renegotiating supplier terms, and implementing inventory management software. The procurement manager is responsible for designing and executing this initiative, ensuring that cost reductions do not compromise service quality or operational efficiency. How should the procurement manager apply cost-saving strategies such as process automation, supplier renegotiation, and inventory optimisation to address rising operational costs, and what key performance indicators (KPIs) should be used to measure the effectiveness of these initiatives?

Q.2 (A): A mid-sized services company is planning to procure a next-generation IT platform to support digital transformation. The requirements are complex and not fully defined, with a need for supplier innovation and long-term partnership. The procurement team is debating whether to use an RFP or RFQ process, as management is concerned about balancing cost, flexibility, and risk. Evaluate the merits and drawbacks of using an RFP-based negotiation strategy versus an RFQ-based approach for a company seeking to source a new, innovative IT platform with evolving specifications. How should the procurement team justify its choice to senior management, considering both value creation and risk management?

Q.2 (B): Unilever, a global consumer goods company, struggled to monitor ESG risks and compliance across a vast, diverse supplier network, especially in regions with weak regulatory enforcement. Manual tracking methods proved insufficient, leading to reputational and supply chain risks. By adopting SAP Ariba, Unilever centralized supplier risk assessment, automated compliance monitoring, and achieved over 90% compliance with its sustainable sourcing code, while ESG risk incidents dropped by 45% in three years. Assess the decision by Unilever to implement SAP Ariba’s digital risk management tools for supplier compliance and ESG risk monitoring. Considering the challenges of decentralized manual processes and global supplier diversity, critique the impact of this technological shift on Unilever’s ability to manage reputational and operational risks. Would you recommend further enhancements or alternative strategies to strengthen risk visibility and ethical sourcing?

Supply Chain Management

Q.1: A national electronics retailer is experiencing rapid growth and is struggling to meet rising customer expectations for faster deliveries and lower shipping costs. Currently, the company operates a centralized warehouse model, resulting in long lead times for customers in distant regions. The executive team is considering a redesign of the distribution network and is evaluating whether to add regional warehouses or invest in advanced technology for route optimization. They must balance operational costs, service levels, and scalability while aligning with the company’s strategic goals. Based on the scenario, how should the company apply a structured network design framework to optimize its distribution network for both cost efficiency and customer responsiveness, considering the trade-offs between centralized and decentralized warehousing?

Q.2 (A): A global electronics manufacturer is expanding into new markets across Asia and Europe. The company must decide whether to centralize its distribution centers in a few strategic locations or decentralize them closer to key markets. Each option presents different implications for transportation costs, lead times, inventory management, and service levels, especially given varying regulations and demand patterns in each region. Assess the trade-offs faced by a global electronics manufacturer when choosing between centralized and decentralized distribution facilities. Critique how these choices impact transportation costs, lead times, inventory levels, and customer service, especially in the context of fluctuating international demand and regulatory environments. What recommendations would you make to optimize facility location strategy?

Q.2 (B): A leading Indian textile manufacturer maintains a constant production rate throughout the year, relying on inventory buildup to meet high demand during wedding and festive seasons. While this approach ensures product availability, it results in high inventory costs and occasional stockouts. The operations manager is considering whether to adopt a more flexible aggregate planning strategy that leverages demand forecasting and variable workforce arrangements. Evaluate the aggregate planning strategy of a textile manufacturer that uses a level production approach to meet seasonal demand spikes during Indian wedding and festive seasons. What are the strengths and weaknesses of this strategy, and how could integrating demand forecasting and flexible workforce management improve outcomes?

Business Valuation

Q.1: Mr. Sharma has Rs.80,000 to invest for 3 years. He is choosing between two short-term offers:

- Instrument A (Bank Fixed Deposit): Quoted 5.2% p.a. nominal, compounded quarterly.

- Instrument B (Company Deposit): Simple interest at 6% p.a. for 3 years.

Calculate the Effective Annual Rate (EAR) and maturity value for Instrument A after 3 years. Also compute the maturity value of the Rs.80,000 invested in Instrument B after 3 years. Comment which instrument gives a higher maturity amount for Mr. Sharma and why?

Q.2 (A): ABC Pvt. Ltd., a family-owned business, is considering (a) selling part of the promoters’ stake to raise funds, (b) acquiring a small competitor, and (c) managing a shareholder’s exit. In which of these situations would a company valuation be necessary, and why is it important for each case?

Q.2 (B): LMN Ltd. reported the following financial information for the year ending March 2024: Revenue of Rs.10,00,000, Cost of Goods Sold of Rs.6,50,000, Operating Expenses of Rs.2,00,000, and Interest & Taxes of Rs.50,000. Calculate Gross Profit Margin Net Profit Margin. Briefly interpret the results.

Capital Market and Portfolio Management

Q.1: Reeva Capital, a newly launched Indian fintech-driven brokerage firm, is planning to expand its services by catering to both retail and institutional investors. Their CTO wants to ensure smooth trade execution through the selection of appropriate trading platforms, order types, and mechanisms. As the Chief Market Strategist, you are tasked with drafting a strategy that outlines the application of market structure concepts to enhance trade efficiency and market access.

Based on this scenario, answer the following:

Question:

1. Discuss the role of different types of trading orders (Market, Limit, Stoploss) that Reeva Capital should support for clients, with examples of when each would be practically used. (3 Marks)

2. Evaluate whether Reeva Capital should act as a broker, dealer, or market maker in the Indian context. Justify with functions and regulatory implications. (3 Marks)

3. How should Reeva Capital handle liquidity concerns, especially when catering to institutional investors? Explain using the concept of market depth and Indian trading platforms. (4 Marks)

Q.2 (A): Astra Capital, a registered stockbroking firm in India, recently onboarded a new institutional client from Singapore. During the client onboarding process, Astra's compliance officer notices that the client is indirectly linked to a promoter group of a listed Indian company. Meanwhile, one of Astra’s analysts accidentally shares a draft research report about that company before it is officially published.

As the Compliance Head of Astra Capital, you are required to evaluate the regulatory and ethical risks involved and suggest a compliant course of action under Indian capital market regulations.

Question:

Identify and explain two key regulatory and ethical concerns in this scenario. How should Astra Capital address these concerns in accordance with Indian regulatory frameworks and ethical investment practices?

Q.2 (B): Ritika, a young fund manager at a boutique investment firm in Mumbai, is designing a new mutual fund scheme for moderately risk-tolerant investors. She selects 6 Indian stocks from various sectors (banking, IT, FMCG, pharma, infra, and renewable energy). Her objective is to maximize returns while reducing overall risk through diversification.

However, a senior analyst questions whether the selected portfolio truly follows Modern Portfolio Theory (MPT), especially in terms of risk-return trade-off and efficient frontier alignment.

Question:

Based on the above case, explain how Ritika can apply Modern Portfolio Theory to construct an efficient portfolio. In your answer, mention:

a) How diversification reduces risk

b) How expected return and standard deviation help in evaluating portfolios

c) What role the efficient frontier plays in this decision-making

Financial Derivatives

Q.1: Rohan is an investor interested in Global Tech Ltd., which is currently trading at Rs.1,800 per share. He is considering two options contracts:

A call option with a strike price of Rs.1,750 and a premium of Rs.120 per share.

A put option with a strike price of Rs.1,850 and a premium of Rs.100 per share.

Calculate the intrinsic value, time value, and profit or loss for both the call and put options if the stock price rises to Rs.1,900 at expiry and if the stock price remains at Rs.1,800 at expiry

Also comment what should be the minimum stock price at expiry at which Rohan will make a profit on the call option, and the maximum stock price at expiry at which he will make a profit on the put option.

Q.2 (A): Priya, an investor, buys 50 futures contracts of ABC Ltd. at a futures price of Rs.2,000 per share, with each contract representing 10 shares. The exchange requires daily mark-to-market (MTM) settlement. Over the next three days, the closing futures prices are Rs.2,020 on Day 1, Rs.2,010 on Day 2, and Rs.1,990 on Day 3. Calculate Priya’s daily profit or loss based on the change in futures prices each day. Also determine the total net gain or loss for Priya after the three days of MTM settlement.

Q.2 (B): ABC Ltd., an Indian exporter, is expecting to receive USD 100,000 from a client in the United States in three months. The current exchange rate is Rs.82/USD, but the company is concerned that the rupee may strengthen by the time the payment is received, reducing the rupee value of the payment. Explain how ABC Ltd. can use a forward contract to hedge against this exchange rate risk.

Strategic Cost Management

Q.1: A manufacturing company produces both high-volume and low-volume products. Historically, it has used traditional costing, allocating overheads based on direct labour hours. Recently, management discovered that high-volume products were being over-costed, while low-volume products were under-costed, leading to poor pricing decisions and declining profits. The company is considering implementing Activity-Based Costing (ABC) to gain a more accurate understanding of product costs and to improve its competitive position in the market. Based on the scenario, how should the management of a multi-product manufacturing company apply the steps of Activity-Based Costing (ABC) to address cost distortions caused by traditional costing, and what specific actions should be taken to ensure more accurate product costing and improved profitability?

Q.2 (A): Acme Electronics, a leading UK-based consumer electronics manufacturer, is experiencing shrinking profit margins due to rising raw material costs and intense competition. The management is debating whether to continue manufacturing key components in-house, which ensures quality and shorter lead times but is becoming increasingly expensive, or to outsource production to lower-cost international suppliers, which could reduce costs but may compromise quality and introduce logistical complexities. The board is divided, with some members prioritising immediate cost savings and others concerned about long-term brand reputation and operational risks. Critically evaluate the decision faced by Acme Electronics regarding whether to continue in-house manufacturing of components or outsource production to international suppliers. Considering the trade-offs between cost savings, quality control, and logistical challenges, which option would you recommend and why? Justify your answer by weighing the long-term strategic implications for profitability and competitiveness.

Q.2 (B): A company operates at 60% of its total capacity, producing 12,000 units per month. The fixed cost is Rs.3,00,000 per month, and the variable cost per unit is Rs.100. The selling price per unit is Rs.180. The management is considering increasing production to 90% capacity, but this will require an additional fixed cost of Rs.1,20,000 per month and will reduce the variable cost per unit by 10% due to economies of scale. However, to sell the additional output, the company must offer a 5% discount on the selling price for all units. Should the company increase production to 90% capacity? Calculate the change in monthly profit if the proposal is implemented.

Information Systems for Management

Q.1: An Indian e-commerce company experiences a sophisticated ransomware attack during a peak sales event, resulting in encrypted databases and disrupted online services. The incident exposes gaps in the company’s backup strategy and communication protocols. The management realizes the need for a robust disaster recovery and business continuity plan to minimize downtime, protect customer data, and maintain stakeholder trust. The CTO is tasked with developing a comprehensive approach to prepare for and respond to future disruptions. Given the situation, how should the company apply disaster recovery and business continuity planning frameworks to ensure rapid restoration of critical services and data integrity after a major cyberattack?

Q.2 (A): An established e-commerce platform in India is leveraging AI to deliver personalized product recommendations and is actively encouraging user-generated content such as reviews and unboxing videos. While these strategies have increased engagement, some customers express concerns about privacy and the authenticity of reviews. The marketing team is considering further automation but is wary of eroding trust. The company must evaluate how to use technology and community input to foster loyalty without compromising transparency or ethical standards. Critique the effectiveness of AI-driven personalization and user-generated content in building customer trust and loyalty for an e-commerce platform.

Q. 2(B): A national retail chain is facing intense competition from both traditional and online retailers. To differentiate itself, the company has invested heavily in data analytics and digital marketing platforms to deliver personalized promotions and real-time recommendations to customers. While initial results show increased engagement, there are concerns about long-term sustainability, customer privacy, and diminishing returns as competitors adopt similar technologies. Assess the effectiveness of a retail chain’s strategy to use data analytics and digital platforms for personalized marketing in a highly competitive market.  

Organisational Theory, Structure and Design

Q.1: Critically evaluate the CEO’s approach to centralizing decision-making in a fast- growing pharmaceutical company, which has led to delayed product launches and frustrated department heads. Considering the trade-offs between maintaining quality control and empowering leaders, propose an evidence-based strategy for implementing decentralization and effective delegation. Justify how your recommendations would enhance organizational agility while ensuring accountability."

Q.2 (A): Reliance Jio entered the Indian telecom market with a disruptive cost-leadership strategy, offering free and affordable data services that rapidly attracted millions of customers. Competitors were compelled to lower prices and revise their business models, while consumers enjoyed better services at reduced costs. However, this also led to concerns about sustainability, profitability, and regulatory challenges.

Apply the concept of cost-leadership and market positioning to evaluate how Reliance Jio’s strategy reshaped the competitive dynamics of the Indian telecom sector.

Q.2 (B): Critically analyze how the application of the 7S Framework can help a rapidly expanding e-commerce startup — which has grown from 20 to 500 employees in two years — diagnose and resolve misalignment issues such as unclear roles, inconsistent processes, and declining employee morale. Evaluate which elements of the framework (strategy, structure, systems, shared values, style, staff, skills) should be prioritized to achieve organizational alignment and justify your reasoning."

Business Economics

Q.1: Riya enjoys both tea and coffee and chooses different combinations of the two each day based on her mood and budget. After getting a salary hike, she has more money to spend, but her liking for tea and coffee stays the same. She still picks combinations that give her the same level of satisfaction.

Using this example, explain how the Indifference Curve shows Riya’s choices. Also, describe any two properties of the Indifference Curve that we can see in her behavior.

Q.2: Seema, a recent MBA graduate, has joined a startup that is preparing to launch a new product. The management has asked her to critically assess the key factors that influence the supply of products in the market to guide their production and pricing strategy. As Seema, evaluate the various factors that can affect the supply of a product in the market, such as input costs, technology, government policy, and natural conditions. Prepare a detailed report that assesses the significance and impact of each factor on supply decisions.

Q.3 (A): Imagine you are an agricultural economist studying how people’s demand for crops changes in India. In 2017, good weather led to a large supply of crops like maize, jowar, and cotton. While weather mainly affects how much farmers can grow (supply), your task is to look at how such conditions might also affect how much people want to buy (demand). In your short report, also explain how income levels and the price or availability of similar crops (substitute goods) can change the demand for these crops. Use examples and simple economic reasoning to show how all these factors work together to affect demand for seasonal crops.

Q.3 (B): You are a business consultant advising an organic skincare startup that is planning to expand its operations nationwide. The founders want to understand how scaling up can reduce costs and improve profitability. Create a detailed proposal that explains the concept of economies of scale and outlines at least three reasons why average costs may decrease as production increases. Use examples or data to support your explanation and recommend how the business can restructure to take advantage of economies of scale.

Financial Accounting & Analysis

Q.1: A company has the following trial balance as on 31st March 2024:

Account	Debit (Rs.)	Credit (Rs.)
Opening Stock	2,00,000
Purchases	12,00,000
Sales		18,00,000
Returns Inward	40,000
Returns Outward		30,000
Wages	1,20,000
Salaries	1,50,000
Rent	60,000
Carriage Inward	25,000
Carriage Outward	18,000
Debtors	2,40,000
Creditors		1,10,000
Furniture	1,00,000
Cash at Bank	1,80,000
Capital		2,00,000

 

Additional Information: (a) Closing stock is valued at Rs.2,50,000. (b) Outstanding wages Rs.10,000; prepaid rent Rs.5,000. (c) Depreciate furniture by 10%. (d) Create a provision for doubtful debts at 5% of debtors. (e) Goods worth Rs.20,000 were withdrawn by the proprietor for personal use but not recorded. Prepare the Trading and Profit & Loss Account and Balance Sheet after making all necessary adjustments. Show all calculations and clearly indicate the impact of each adjustment on the final accounts.

Q.2: Given the following ratios and partial data for a company as at 31st March 2024, reconstruct the missing values and prepare a summarized Balance Sheet.

Item	Value
Current Ratio	2.5
Quick Ratio	1.5
Inventory Turnover Ratio (Cost of Goods Sold / Average Inventory)	6 times
Gross Profit Ratio	25%
Credit Sales Rs.	24,00,000
Debtors Turnover Ratio (Credit Sales / Average Debtors)	8 times
Current Liabilities Rs.	4,00,000
Cash and Bank Balances	Rs. 1,00,000

 

Additional Information:

- Assume all sales are on credit, and closing inventory equals opening inventory

- There are no prepaid expenses or outstanding incomes

- Fixed Assets amount to Rs.8,00,000

- Share Capital is Rs.6,00,000

Calculate: (a) Inventory, (b) Debtors, (c) Current Assets, (d) Cost of Goods Sold, (e) Gross Profit, (f) Total Assets, and (g) Prepare a summarized Balance Sheet as at 31st March 2024.

Q.3 (A): A company’s cash flow statement for the year ended 31st March 2024 is to be prepared using the indirect method. The following information is available:

Particulars	31-Mar-2023 (Rs.)	31-Mar-2024 (Rs.)
Net Profit before Tax	Rs.3,00,000 (for 2023-24)
Depreciation	Rs.80,000 (for 2023-24)
Trade Receivables	1,20,000	1,60,000
Inventory	2,00,000	1,80,000
Trade Payables	1,00,000	1,40,000
Outstanding Expenses	20,000	15,000
Prepaid Expenses	10,000	12,000
Income Tax Paid	Rs.60,000 (for 2023-24)

 

Additionally, during the year, the company sold machinery with a book value of Rs.50,000 at a loss of Rs.10,000 (already included in net profit). (a) Prepare the cash flow from operating activities section, showing all adjustments and calculations. (b) Explain the impact of the machinery sale on the cash flow statement and reconcile the loss on sale.

Q.3 (B): A retail chain processes thousands of transactions daily, making manual posting from journals to ledgers impractical and error-prone. The finance team seeks an automated solution that can correctly apply double-entry principles, classify accounts (personal, real, nominal), and facilitate quick generation of trial balances for management review. Propose a system for automating the posting of journal entries to ledgers in a business with high transaction volumes, while ensuring accuracy in the application of debit and credit rules and the classification of accounts. How would your system address potential errors and support timely extraction of trial balances?

Information Systems for Managers

Q.1: A financial institution has recently faced multiple incidents where malicious software infiltrated its network via online services, causing disruptions to essential systems. The IT security department has been assigned the task of enhancing internal protective measures without limiting staff access to necessary data and operational tools. The challenge lies in maintaining strong security safeguards while preserving smooth business workflows. How should the IT security team apply best practices in information systems management to protect the organization from internal threats, such as computer viruses entering through internet services, while maintaining efficient access to information for employees?

Q.2: A mid-sized retail company has recently transitioned from traditional on-premises infrastructure to a hybrid cloud computing model to improve scalability, data accessibility, and collaboration across its branches. However, employees report challenges with data consistency, integration with legacy systems, and concerns about data privacy. The IT leadership is reviewing the current cloud strategy to ensure it aligns with organizational goals and regulatory requirements, while also supporting innovation and remote work. Critique the selection process and integration of these tools, and recommend how the organization can better leverage cloud solutions to achieve business agility and data security.

Q.3 (A): A global manufacturing firm with offices in multiple countries has recently experienced several incidents where computer viruses entered through internet services, disrupting operations across departments. The CIO is tasked with developing a new security protocol that not only protects the organisation’s information systems but also supports efficient cross-border teamwork and information sharing. Propose an innovative strategy for a multinational organisation to mitigate internal threats to its information systems, particularly those arising from computer viruses and internet-based attacks. How would your approach balance security, user productivity, and the need for global collaboration?

Q.3 (B): A mid-sized retail company is planning to implement a cloud-based CRM system to centralise customer data and improve service delivery. However, the company already uses separate legacy systems for finance, marketing, and e-commerce, each with its own data formats and processes. The management is concerned about potential disruptions, data silos, and resistance from employees accustomed to the old systems. Design a comprehensive framework for integrating a new cloud-based Customer Relationship Management (CRM) system into an existing organisation’s IT infrastructure, ensuring seamless data flow between legacy financial, marketing, and e-commerce systems. How would you address compatibility, data migration, and user adoption challenges in your proposed solution?

Management Theory and Practice

Q.1: A global IT services firm has recently merged with a regional competitor, resulting in a culturally diverse workforce with differing work styles and expectations. The HR director is facing frequent conflicts and communication breakdowns among teams. While there are established conflict resolution frameworks, the director also needs to rely on intuition and interpersonal skills to build trust and cooperation. Given the scenario, how should the HR director apply management as both a science and an art to resolve conflicts and foster collaboration among a culturally diverse workforce?

Q.2: A large manufacturing company has historically operated with a rigid, hierarchical management structure. In response to declining productivity and employee dissatisfaction, the new COO proposes a shift to a flatter, team-based management model that emphasizes collaboration and shared decision-making. While some executives support the change, others worry about loss of control and accountability. The company must decide whether to proceed with the restructuring. Critically assess the decision of a manufacturing company to restructure its management hierarchy from a traditional, top-down model to a more collaborative, team-based structure. What are the potential benefits and drawbacks of this shift in terms of achieving organizational goals and maintaining morale? Support your evaluation with management theories discussed in the context.

Q.3 (A): A technology start-up with a flat organizational structure is facing challenges in aligning its employees’ efforts with the company’s strategic goals. While the team is highly skilled, there is a lack of coordination and clarity in roles, leading to inefficiencies and missed deadlines. The founders believe that a new management approach is needed—one that combines systematic processes with the ability to motivate and guide people effectively. Propose an innovative management framework for a start-up that is struggling to coordinate individual efforts towards common goals. How would your framework integrate both the process-oriented (science) and skill-based (art) dimensions of management to foster collaboration and achieve organizational objectives?

Q.3 (B): A well-established manufacturing company is facing intense competition and is seeing its profits decline. The CEO believes a major organizational change is necessary to remain competitive, specifically by implementing a new, more efficient production process and altering the management structure to reduce layers of authority. The CEO is concerned about employee resistance, which is expected due to fear of the unknown, potential job losses, and a perceived increase in workload. How can the CEO, as a change agent, effectively manage this resistance and successfully implement the planned changes, ensuring the company's long-term viability?

Marketing Management

Q.1: A mid-sized consumer electronics company is preparing to launch a new smart home device. The market is saturated with established brands, and the company has limited marketing resources. The CEO emphasizes the need to identify the most promising customer segments and to create a value proposition that differentiates the product from competitors. The marketing manager must design a strategy that maximizes customer engagement and long-term profitability, while ensuring the company does not overextend itself by trying to serve all market segments. As the new marketing manager of a mid-sized consumer electronics company, you are tasked with launching a smart home device in a highly competitive market. The company has limited resources and must carefully select its target market and craft a compelling value proposition to stand out. Apply the concepts of market segmentation, targeting, and value proposition to develop a customer value–driven marketing strategy for this product. What steps would you take, and how would you ensure the strategy is both profitable and sustainable?

Q.2: A personal care company faces a new government regulation that bans a key ingredient used in several of its best-selling products. The marketing team must quickly adapt its strategy to comply with the law, reformulate products, and reassure customers about safety and quality. The company risks losing market share to competitors who have already adopted alternative ingredients. The team must also manage communication with suppliers, retailers, and end consumers to maintain trust and minimize disruption. Evaluate the marketing team’s strategy in responding to a sudden shift in the macroenvironment, such as a new government regulation banning certain ingredients in personal care products. Critique their approach to adapting the marketing mix and maintaining customer relationships, and recommend how they could better anticipate and manage such external changes in the future.

Q.3 (A): An online retailer has grown quickly, but customer complaints about inconsistent experiences and unclear brand messaging are rising. The company’s leadership recognizes the need for a more cohesive marketing approach that delivers superior value and builds lasting customer relationships in a highly competitive e-commerce environment. A fast-growing online retailer has experienced rapid expansion but is now facing challenges in maintaining customer satisfaction and loyalty due to inconsistent value delivery and communication. As the head of marketing, propose a new integrated marketing program that aligns the four Ps (Product, Price, Place, Promotion) to consistently deliver on the company’s value proposition. How would you innovate the customer relationship management process to enhance engagement, satisfaction, and lifetime value in the digital age?

Q.3 (B): A startup organic food brand is preparing to launch in a market where large competitors already have strong brand recognition and customer loyalty. The company’s products are premium-priced due to their sustainable sourcing, but the target market is highly price-conscious. Your challenge is to design a marketing program that effectively communicates the brand’s value and fosters deep customer engagement despite these obstacles. You are leading the marketing team of a new organic food brand entering a market dominated by established players. The company’s mission is to deliver high-quality, sustainably sourced products. However, consumer awareness is low, and price sensitivity is high in your target market. Create an integrated marketing program that not only communicates your unique value proposition but also builds lasting customer relationships. How would you leverage both traditional and digital channels to maximize customer engagement and loyalty?

Organisational Behaviour

Q.1: A financial services company is facing high employee turnover, particularly among mid-level professionals. Exit interviews reveal that employees feel their personal objectives are not aligned with organisational goals, and there is a lack of recognition, growth opportunities and inequity Exit interviews indicate a lack of recognition and growth opportunities—this often relates to perceived inequity in effort versus reward. Equity Theory suggests that employees compare their input–output ratio (effort vs. rewards) to that of their peers. When they perceive unfairness, it leads to dissatisfaction and, eventually, turnover. The leadership team is determined to apply any 3 motivational theories from organisational behaviour to redesign jobs, improve employee satisfaction, and enhance retention. How should the leadership team apply these three motivational theories from organisational behaviour to address high employee turnover and improve retention?

Q.2: A national retail chain has expanded into new regions, resulting in a workforce with varied backgrounds, ages, and cultures. The company has launched diversity and inclusion initiatives, but managers are struggling to manage cross-cultural conflicts and communication barriers. Some employees feel excluded, while others see diversity as a source of innovation. The executive team wants to understand how organisational behaviour concepts can be leveraged to turn diversity into a competitive advantage. Evaluate the impact of workforce diversity initiatives on organisational behaviour and effectiveness in a rapidly expanding retail chain. Critically assess the challenges and opportunities presented by diversity, and justify which organisational behaviour models or approaches would best support the company’s goals.

Q.3 (A): A mid-sized manufacturing company is undergoing a major transformation to stay competitive in a rapidly changing market. Management has noticed significant resistance to new policies and procedures, low morale, and a lack of team spirit among employees. The leadership team recognises the need to develop a favourable organisational culture and motivate teams to align with the new organisational objectives. They seek an innovative organisational development program that can address these challenges holistically. Briefly design a comprehensive organisational development program that can address the given issues.

Q.3 (B): A large financial services firm has recently been embroiled in a series of ethical scandals, leading to loss of public trust and internal confusion about acceptable conduct. Employees report uncertainty when facing complex ethical decisions, and management realises that existing codes of conduct are insufficient. The board seeks a creative intervention that will embed ethical behaviour into the organisational culture and guide employees in ambiguous situations. Develop an innovative intervention to address ethical dilemmas and promote ethical behaviour in this organization.

Business Communication

Q.1: A startup, "GreenSolutions," is launching a new sustainable product and wants to present a professional, trustworthy image to potential investors and the public. They need to prepare their communication materials, including a press release and a presentation. The founders aim to highlight their commitment to ethical practices and the positive environmental impact of their product.

Applying principles of "Projecting Your Company's Image" and "Emphasizing the Positive," outline three specific communication strategies GreenSolutions should utilize in their press release and presentation to effectively build trust and convey their values.

Q.2: Effective professional communication in our digital, social, and mobile world demands adaptability across platforms and adherence to ethical standards like honesty and confidentiality. It fosters trust and ensures legal compliance. Clarity, active listening, and appropriate technology use are crucial for impactful messaging. Given the constant evolution of digital tools and platforms, evaluate the most significant challenge in maintaining ethical communication within a global, remote workforce.

Q.3 (A): Ramesh, a marketing manager, needs to launch a new eco-friendly product. He's tasked with creating a persuasive campaign that not only informs but also inspires action from a diverse audience. Considering the various aspects of persuasive message development, how should Ramesh strategize his communication to ensure maximum impact and achieve his sales targets?

Q.3 (B): Your company has recently adopted instant messaging as a primary internal communication tool. While it enables quick exchanges, issues have arisen around message clutter, security risks, and lapses in professionalism. Employees sometimes send personal messages, schedule impromptu meetings without checking availability, and use informal language. Management wants to maximize the benefits of messaging while minimizing its drawbacks. Devise an innovative set of guidelines for using instant messaging productively in a business environment, balancing the need for rapid communication with concerns about information overload, security, and professionalism. What new practices would you introduce to enhance both efficiency and etiquette?

Business Law

Q.1: A partnership firm named M/s Strawgoh Traders, recently formed in Mumbai by three individuals—Amit Shah, Bhavesh Patel, and Charan Mehta—has encountered an internal dispute. The firm was registered under the Indian Partnership Act, 1932, and a partnership deed was executed outlining the roles and responsibilities of each partner.

Amit, one of the partners, independently entered into a supply contract with a third-party vendor for procurement of raw materials, claiming it was essential for the firm’s daily operations. However, Bhavesh and Charan objected, stating that Amit had exceeded his authority as defined in the partnership deed. The deed explicitly listed certain powers (express authority), such as signing cheques and approving expenses above Rs.50,000, but was silent on routine procurement decisions.

Now, the firm faces potential liability if it fails to honor the contract, and the partners must determine whether Amit’s actions were legally binding on the firm and suggest a resolution strategy for this dispute.

Q.2: A private limited company is currently embroiled in a significant internal conflict between its shareholders and board of directors. The dispute centers around the scope of permissible business activities and the extent of decision-making authority held by the board. As the company has expanded and diversified its operations over time, the original constitutional documents—namely, the Memorandum of Association (MOA) and Articles of Association (AOA)—have remained unchanged since incorporation.

This lack of revision has led to ambiguities and interpretational challenges, particularly regarding the alignment of the company’s current operations with its stated objectives in the MOA, and the procedural clarity in the AOA concerning board powers, shareholder rights, and conflict resolution mechanisms. The disagreement has escalated to formal legal proceedings, with both parties relying on outdated and vague provisions to support their positions.

Evaluate the effectiveness of the company’s Memorandum of Association (MOA) and Articles of Association (AOA) in governing internal management and external relationships. Critique the current provisions in light of a recent dispute between shareholders and directors, and recommend amendments to strengthen corporate governance and prevent future conflicts.

Q.3 (A): Mrs. Kavita Sharma, a resident of Pune, purchased a premium refrigerator from a reputed electronics brand through an online marketplace. Within two months of purchase, the refrigerator began malfunctioning—failing to cool and making loud noises. Despite multiple service requests, the company delayed repairs and refused replacement, citing minor technical issues. Mrs. Sharma incurred additional expenses for food spoilage and had to rent a temporary appliance. Mrs. Sharma alleges deficiency in service and defective product delivery, and seeks compensation for financial loss and mental agony. She decides to file a complaint under the Consumer Protection Act, 2019. Please help her in understanding on how to use the greviance redressal form established under Consumer Protection, 2019.

Q.3 (B): A group of entrepreneurs have incorporated a private limited company to launch a technology venture. They are aware of the regulatory requirements under the Companies Act, 2013, and want to establish a strong foundation for corporate governance and social responsibility (CSR). The founders seek a detailed governance framework that addresses board structure, compliance, stakeholder communication, and CSR initiatives. Create a comprehensive governance framework for a newly incorporated private limited company, focusing on compliance with the Companies Act, 2013, and best practices in corporate governance and CSR. How would you ensure transparency, accountability, and stakeholder engagement from the outset?

Decision Science

Q.1: A luxury hotel chain is designing a customer feedback survey to improve service quality. The marketing team collaborates with data analysts to prepare questions that can generate both qualitative and quantitative insights.

The survey includes the following types of questions:

- “What is your room type?” with options like Deluxe, Suite, Executive

- “How satisfied are you with the room service?” rated on a scale from 1 (Very Dissatisfied) to 5 (Very Satisfied)

- “What is your age?” in exact years

- “Please rank the following amenities in order of preference: Wi-Fi, Gym, Spa, Breakfast Buffet”

The team plans to use the results to segment customers, identify improvement areas, and prioritize services based on preferences and satisfaction levels.

Identify and explain the types of scales of measurement used in this survey. Why is it important to understand these scales before analyzing the data?

Q.2:

X	Y
18	24
20	28
22	30
25	35
30	44

 

Find the regression equation of Y on X.

Q.3 (A):

Class	0-10	10-20	20-30	30-40	40-50
Frequency	4	8	10	x	8

 

The mode of the given frequency distribution is 34.5. Find the value of x.

Q.3 (B): A bag contains 6 red balls, 4 green balls, and 5 blue balls. Three balls are drawn one after another without replacement.

Given that the first ball drawn is red, what is the probability that the next two balls are one green and one blue (in any order).

Essentials of HRM

Q.1: Savita, an Indian project manager at a global e-commerce firm, is leading a cross-cultural virtual team with members from Germany, Japan, and Brazil. During a sprint review meeting, she notices tension between the German and Brazilian team members — the former feels the latter is being too casual and unstructured in communication, while the latter feels the Germans are being too rigid and unfriendly.

Apply the cultural dimensions of Hofstede or Trompenaars to identify cultural clash and suggest practical solutions to Savita to handle the problem.

Q.2: The Bag House is a family-owned luggage and bag manufacturing company that has seen rapid growth in recent years. However, most of its workforce has been traditionally trained, and there is no formal learning or development framework in place. Rajan has recently joined as the Training Manager and has been asked to develop a Competency Model suited to a manufacturing setup like The Bag House.

Q.3: Kishore has recently joined Karthik Pharma, a mid-sized pharmaceutical manufacturing firm, as the HR Manager. One of his first responsibilities is to initiate the Human Resource Planning (HRP) process, starting with demand forecasting. Karthik Pharma is planning to expand its production capacity by launching two new product lines in the next 12 months. Currently, the company has 100 employees across manufacturing, R&D, sales, and administrative roles. The management expects a 30% increase in production output and a 20% increase in market reach. However, no formal manpower planning process has been undertaken before.

(A): If you are Kishore, the new HR Manager, identify one suitable method for forecasting future manpower requirements at Karthik Pharma.

(B): Evaluate various internal and external factors that Kishore should consider while forecasting demand for manpower in Karthik Pharma.

Operations Management

Q.1: A garment manufacturer is preparing for the upcoming financial year and anticipates significant fluctuations in demand due to seasonal trends and market uncertainties. The company must decide on the appropriate production rates, inventory levels, and workforce allocation to ensure continuous product flow and cost efficiency. The operations manager is expected to use aggregate operations planning techniques to translate business plans into actionable operational decisions. How should the operations manager apply aggregate operations planning methodologies to address the challenge of fluctuating demand and optimize resource allocation over the next financial year?

Q.2: A fast-growing healthcare service provider is facing rising patient volumes and higher expectations for service quality. The management team must decide whether to invest in expanding facilities and hiring more staff (a long-term strategic move) or to optimize current resources through scheduling and process improvements (a short-term operational adjustment). The decision will impact financial commitments, service delivery, and the organization’s ability to respond to future changes in demand. Evaluate the decision-making process for capacity planning in a service organization that is experiencing rapid growth and increasing customer expectations. How should the organization weigh long-term strategic investments against short-term operational adjustments, and what criteria should be used to justify the chosen approach?

Q.3 (A): A manufacturing plant producing automotive components frequently faces unexpected disruptions, including equipment failures, late material deliveries, and last-minute order changes from customers. These issues often lead to missed deadlines and increased costs. The plant manager wants a systematic approach to manage these short-term operational challenges efficiently. Design a decision-making framework for short-term operational control that enables a manufacturing plant to effectively respond to real-time disruptions such as machine breakdowns, supply delays, and sudden changes in customer orders. How would your framework ensure minimal impact on delivery schedules and customer satisfaction?

Q.3 (B): A company is experiencing frequent delays and shortages in material supply, leading to production stoppages and missed delivery deadlines. The current procurement process is fragmented, and communication with suppliers is inconsistent. The operations team is tasked with developing a new supplier integration strategy that streamlines inbound logistics, fosters collaboration, and ensures materials are available when needed for uninterrupted core operations. Design an innovative supplier integration strategy for a company seeking to improve inbound logistics and ensure timely material availability for its core operations. How would your strategy strengthen the linkages between the supplier layer, procurement, and core operations to enhance responsiveness and reduce operational disruptions?

Strategic Management

Q.1: Sunway Group is a major diversified Malaysian conglomerate with 13 business divisions, including real estate, construction, retail, hospitality, education, and healthcare. Established in 1974, Sunway is known for its integrated townships and sustainable development practices, with Sunway City Kuala Lumpur serving as a model smart sustainable city. Sunway’s top management has just completed a major strategic planning retreat, resulting in a new five-year strategic plan. However, past initiatives have failed at the implementation stage due to lack of buy-in from lower-level managers and unclear evaluation metrics. The company wants to avoid repeating these mistakes and is seeking a more interactive and inclusive approach.

How would you apply the Strategic Management Model to ensure effective implementation, evaluation, and control of the new strategy? Describe the specific programs, structures, and performance measures you would put in place, and explain how you would involve employees at all levels to drive long-term organizational success.

Q.2: An Indian manufacturing company, established over 100 years ago, has successfully navigated numerous economic and industry changes. Its leadership attributes this resilience to a culture of continuous improvement, investment in technology, and learning from both domestic and international experiences. However, with the pace of globalization and innovation accelerating, the company’s board is questioning whether its traditional strategic management practices are still adequate. They seek a critical evaluation of the company’s approach and recommendations for future-proofing its strategy.

Evaluate the strategic management practices of a century-old Indian company that has survived multiple market disruptions. Critique the factors that have contributed to its longevity and assess whether its current strategic processes are sufficient to ensure continued success in an increasingly globalized and innovative environment.

Q.3 (A): BorgWarner Inc. is a mid-sized manufacturing firm in the USA and global product leader in delivering innovative and sustainable mobility solutions for the automotive industry. They are a leading supplier of powertrain technologies, including those for internal combustion, hybrid, and electric vehicles. The company is headquartered in Auburn Hills, Michigan, and operates globally with facilities in 24 countries. BorgWarner has historically relied on annual budgets and internal data for planning. However, recent market volatility and regulatory changes have exposed the limitations of this approach. The management team recognizes the need for a more robust, future-oriented planning system that incorporates external trends and stakeholder perspectives.

Develop a strategic planning model for a mid-sized company transitioning from basic financial planning to a more sophisticated, externally oriented approach. Explain how your model will help the company better anticipate environmental changes and integrate stakeholder input into its long-term strategy.

Q.3 (B): A Multinational Conglomerate with diverse business units has experienced a steady decline in market share over the past five years. The CEO attributes this to disruptive technologies, new global entrants, and a lack of coordinated strategic direction across divisions. The company’s current approach is fragmented, with each division operating in silos and little integration of strategic planning or information sharing. The board has tasked you, as the new Chief Strategy Officer, to develop a unified strategic management process that leverages the company’s core competencies and adapts to the rapidly changing environment.

Design a Comprehensive Strategic Management Framework for a large, multidivisional corporation facing declining market share due to rapid technological change and increased global competition. How would your framework ensure effective environmental scanning, strategy formulation, implementation, and evaluation across all divisions to restore long-term competitiveness?

Cloud Computing

Q.1: Narayana Hrudayalaya, a hospital chain specializing in affordable heart surgeries, plans to expand from 5,000 to 30,000 beds. The CIO is concerned about the high costs, complexity, and ongoing management of building and maintaining a large-scale IT infrastructure to support both administrative and clinical operations. The hospital lacks expertise in IT infrastructure and wants to avoid hiring and retaining specialized staff. The leadership is considering Cloud Computing as an alternative to traditional on-premises solutions.

Based on the scenario, how should the IT leadership team apply Cloud Computing Service Models (IaaS, PaaS, SaaS) to address the hospital’s need for scalable, cost-effective, and robust IT infrastructure during rapid expansion, while minimizing the need for in-house IT expertise and capital investment?

Q.2: NatWest Group plc is a British banking and insurance holding company, based in Edinburgh, Scotland. The group operates a wide variety of banking brands offering personal and business banking, private banking, investment banking, insurance and corporate finance. NatWest handles sensitive customer data and must comply with stringent regulatory standards. The IT leadership is considering a hybrid cloud deployment, combining private clouds for critical applications and public clouds for less sensitive workloads. The firm is concerned about data security, interoperability, cost, and the complexity of managing multiple environments. The board has requested a critical assessment of the Hybrid Model versus Pure Public Or Private Cloud options.

Evaluate the strategic implications of adopting a Hybrid Cloud Model for a financial services firm with strict compliance requirements. Assess the trade-offs between Public, Private, and Hybrid Cloud Deployments, and justify the most suitable approach for the firm’s needs.

Q.3 (A): Keka HR is a software company that provides cloud-based human resource management and payroll automation software. It was founded by Vijay Yalamanchili in 2014 and is headquartered in Hyderabad, with operations in Singapore and the United States. Keka is building an innovative SaaS application and must decide on which cloud service model to adopt. The founders are evaluating Infrastructure as a Service (IaaS), Platform as a Service (PaaS), and Software as a Service (SaaS) option, considering their limited development team, the need for rapid deployment, and the importance of future scalability and cost management. They seek a structured approach to make an informed decision.

Create a cloud service model selection framework for a startup developing a new SaaS product, considering factors such as time-to-market, scalability, development resources, and long-term operational costs. How would your framework guide the startup in choosing between IaaS, PaaS, and SaaS offerings?

Q.3 (B): Purplle is an Indian online beauty and personal care retailer. It was founded in 2011 by Manish Taneja, Rahul Dash, and Suyash Katyayani. Purplle offers a wide range of beauty products, including skincare, makeup, and haircare items, from various brands. Purplle has seen rapid growth, with user traffic and transaction volumes fluctuating dramatically during sales events and holidays. The company currently faces challenges in scaling its infrastructure quickly enough to meet demand, often resulting in either over-provisioning (leading to high costs) or under-provisioning (causing performance issues). The management wants a solution that leverages cloud computing’s elasticity and pay-per-use model to optimize both performance and costs.

Propose an innovative cloud resource allocation and cost-optimization framework for a fast-growing e-commerce company experiencing unpredictable spikes in user traffic and transaction volumes. How would your framework ensure both scalability and cost efficiency while maintaining high performance?

E-Business

Q.1: A service-based organisation is contemplating a major investment in an integrated e-business solution that includes ERP, CRM, and SCM modules. The proposed system promises to automate processes, improve data accuracy, and enhance customer service. However, the initial implementation costs are substantial, and the board of directors is concerned about the payback period and overall value. The leadership team must conduct a thorough cost-benefit analysis and assess the expected ROI to make an informed decision. How should the leadership apply cost-benefit analysis and return on investment (ROI) frameworks to evaluate the feasibility and long-term impact of implementing an integrated e-business solution?

Q.2: An established e-business specializing in digital content has relied on a web catalogue revenue model for several years. Recently, growth has stagnated, and competitors are gaining market share through subscription-based and advertising-supported models. The executive team is considering a shift in revenue strategy but is concerned about customer retention, revenue predictability, and operational complexity. They require a critical evaluation of alternative revenue models and guidance on the optimal path forward. Critically evaluate the revenue model selection process for an established e-business facing stagnating growth. Assess the merits and drawbacks of shifting from a web catalogue revenue model to a subscription-based or advertising-supported model. What factors should guide the company’s decision, and how would you justify your recommended approach?

Q.3 (A): A B2B manufacturing company is struggling with inefficiencies in its supply chain due to fragmented communication and manual processes. The company wants to leverage e-business technologies to streamline interactions with suppliers and distributors, enable real-time sharing of business intelligence, and ensure secure, transparent transactions. The leadership team is looking for a holistic digital solution that will optimize inter-enterprise processes and drive competitive advantage. Propose a robust e-business solution for a B2B company aiming to enhance collaboration with suppliers and distributors. Your solution should integrate advanced digital tools for supply chain management, real-time data sharing, and secure transaction processing.

Q.3 (B): A medium-sized manufacturer is exploring various e-marketplaces to expand its online sales. Each marketplace has different fee structures, audience demographics, and support services. The management is unsure how to systematically evaluate these options to align with their growth targets and resource constraints. Create a set of guidelines for an organisation to evaluate and select the most appropriate e-marketplace for its products, considering factors such as organisational size, product type, target market, and cost structures. How would you ensure these guidelines support long-term strategic objectives?

Emerging Technologies: IoT, Augmented Reality, Virtual Reality

Q.1: A retail company is planning to introduce a VR-based shopping platform to enhance customer engagement and stay competitive. The project team is encountering resistance due to the high cost of VR headsets, lack of consumer familiarity with VR, and worries about health impacts and device compatibility. The leadership is concerned that without a structured approach, the initiative may fail to gain traction internally and externally. The CTO must lead the organization through this technological transition, balancing innovation with practical concerns. As the Chief Technology Officer of a mid-sized retail company, you are tasked with launching a new virtual reality (VR) shopping experience. However, your team is facing challenges such as high hardware costs, limited consumer awareness, and concerns about health and device compatibility. How would you apply a change management framework to address these challenges and ensure successful adoption of VR technology among both staff and customers?

Q.2: Smart cities leverage technologies such as IoT, AI, big data, and cloud computing to enhance urban infrastructure and improve citizen services. However, these advancements bring significant cybersecurity challenges. As a future business leader, analyze the security risks associated with smart cities and propose strategies that municipal authorities and stakeholders should adopt to ensure secure and resilient urban digital ecosystems.

Q.3 (A): XYZ Retail, a large global fashion chain, is considering implementing Augmented Reality (AR) in its physical stores and mobile app. The idea is to allow customers to virtually "try on" clothes, visualize how furniture would look in their homes, and navigate stores using AR-based maps. The management believes this could enhance customer experience, reduce product returns, and differentiate the brand from competitors. Analyze how the integration of AR can impact consumer behavior in a retail environment like XYZ Retail.

Q.3 (B): Evaluate the operational and strategic challenges that XYZ Retail may face in implementing AR technology. Suggest possible solutions.

Fundamentals of Big Data & Business Analytics

Q.1: Playtonia is a SaaS company that provides a platform for online gaming. Players can register themselves as individuals or as a team to win and earn cash. Playtonia has now implemented a CRM platform that aggregates data from sales, customer support, and marketing departments.

However, each department uses different metrics and data formats, making it difficult to gain a holistic view of customer behavior. The leadership team wants to leverage business analytics to integrate these data sources, identify patterns in customer interactions, and develop strategies to reduce churn and increase customer lifetime value.

How would you apply a Business Analytics Model to unify and analyze multi-source data (e.g., sales, customer support, and marketing) in a CRM system to generate actionable insights for improving customer retention?

Q.2: Honda has been the world's largest motorcycle manufacturer since 1959, reaching a production of 500 million as of May 2025. It is also the world's largest manufacturer of internal combustion engines measured by number of units, producing more than 14 million internal combustion engines each year. Honda is now launching a Big Data Analytics initiative to optimize production processes and reduce downtime. However, an internal audit reveals inconsistencies and gaps in data quality across multiple plants, with varying standards for data collection and storage. The analytics team is concerned that these issues could undermine the accuracy and reliability of Business Intelligence (BI) and Business Analytics (BA) outputs, potentially leading to flawed decision-making.

Evaluate the effectiveness of Honda’s current Data Governance and Quality Assurance Practices as it seeks to implement a big data analytics initiative. Critically assess the potential impact of Poor Data Quality on BI and BA outcomes and recommend improvements to ensure reliable and actionable insights.

Q.3 (A): HDFC Finance is a leading player in India’s financial services industry, providing a variety of financial products, including personal loans, housing finance, and more. The company holds a significant market position and continues to lead in customer satisfaction. HDFC Finance relies heavily on legacy BI systems for reporting and compliance but is increasingly facing competition from fintech startups leveraging advanced analytics and AI. The executive team recognizes the need to modernize their analytics capabilities to remain competitive. However, they are concerned about the risks and complexities of transitioning to new technologies, as well as the need to upskill their workforce and manage cultural resistance.

- Develop a Strategic Roadmap for a financial services firm to transition from traditional business intelligence (BI) systems to a modern, analytics-driven environment that incorporates emerging trends such as AI, Machine Learning, and Real-Time Data Processing.

- How would you ensure the roadmap addresses both Technological & Organizational Change Management challenges?

Q.3 (B): Eli Lilly and Company is an American multinational pharmaceutical corporation headquartered in Indianapolis, Indiana. The company is known for discovering, developing, manufacturing, and marketing human healthcare products, with a focus on therapeutic areas like cardiometabolic health, oncology, immunology, and neuroscience. Eli Lilly operates in several countries, with each department maintaining its own data systems and standards. As the company plans to implement advanced business analytics for global decision-making, it faces challenges in data integration, quality assurance, and regulatory compliance. The leadership seeks a robust data governance approach to support its analytics initiatives.

Propose an Innovative Data Governance Strategy for a multinational corporation aiming to unify disparate data sources across departments for advanced business analytics. Your strategy should include mechanisms for ensuring data quality, security, and compliance, while enabling flexible analytics and supporting emerging trends in Business Intelligence (BI) and Business Analytics (BA).

IT Infrastructure Management

Q.1: AAJ Supply Chain Management is a well-known fast-growing logistics company in India with over 15+ years of experience in the industry. As a result, AAJ Supply Chain Management understands businesses logistics challenges and has teams of experts to address logistic-related issues. It is targeting SMEs and enterprises to provide tech-enabled, low-cost logistics services in India.

AAJ Supply Chain Management is now expanding into new regions, requiring a significant upgrade to its IT network infrastructure. The current network is fragmented, leading to frequent downtime and slow response times, which negatively impact customer satisfaction. The CIO wants a new network design that supports business growth, minimises operational costs, and ensures high availability. The team must balance long-term strategic goals with immediate operational needs and limited budget.

How should the IT infrastructure team apply the Strategy-Tactics-Operations approach to redesign the company’s network architecture to support rapid business expansion while controlling costs and maintaining high service quality?

Q.2: Minerva Systems, a global IT services provider, is struggling with server memory shortages and project deployment delays due to a surge in client data and dynamic project requirements. The CIO is debating whether to purchase new high-capacity servers or to virtualise existing servers and applications, using tiered storage architecture for optimisation. The IT team must present a recommendation to senior management, considering cost, scalability, security, and client expectations for rapid deployment and data protection.

Assess the decision-making process of Minerva Systems’ IT team that must choose between investing in new server hardware or implementing server virtualisation to address storage and performance challenges. What factors should be considered, and how should the team justify its recommendation to senior management?

Q.3 (A): HCA UK, a large healthcare organization is a part of the worldwide HCA Healthcare network, which runs private hospitals across the UK. Its award-winning facilities use modern technologies and a dedicated team of healthcare professionals, with specialist units and outpatient clinics in London and Manchester - including Harley Street Clinic and The Christie.

HCA UK operates multiple hospitals and clinics, relying heavily on IT systems for patient care, records, and administration. Recently, it has experienced several IT service disruptions that delayed patient services and raised concerns about data privacy. The organization must comply with stringent healthcare regulations and needs an incident management and reporting system that ensures rapid response, thorough documentation, and regulatory compliance, while balancing automation with necessary human oversight.

Devise a holistic incident management and reporting system for a healthcare organization that must ensure rapid response to IT service disruptions while maintaining strict data privacy and regulatory compliance. How would your system leverage automation and human oversight to optimize outcomes?

Q.3 (B): Wise (previously known as TransferWise), is a British a financial services company focused on global money transfers. Headquartered in London, it was founded by Kristo Käärmann and Taavet Hinrikus in January 2011. Wise is now struggling to find the right balance between automation and human oversight in its IT infrastructure management. Over-reliance on technology has led to increased risk, while excessive manual intervention has reduced productivity and standardization. As the new Head of IT Operations, you are tasked with creating a model that optimizes the use of both human and technological resources, ensuring operational efficiency, risk mitigation, and adaptability to changing business needs.

Develop a model for balancing human and technological resources in IT infrastructure management for a financial services firm aiming to optimize productivity and minimize risk. What innovative practices would you introduce to ensure both standardization and flexibility in operations?

IT Project Management

Q.1: A global IT solutions provider has secured a contract to implement a complex networking and software solution for a multinational client. The project involves installing hardware at the client’s various international offices and developing custom software modules at the provider’s headquarters. Early in the project, delays occur due to inexperienced vendor staff at client sites and miscommunication between geographically dispersed teams. The project manager is under pressure to deliver within the agreed timeline and budget, while maintaining quality and managing diverse resources. Based on the scenario, how should the project manager apply the Information Technology Project Methodology (ITPM) to address the challenges of coordinating hardware installation and software deployment across multiple client and developer sites, ensuring timely delivery and effective resource utilization?

Q.2: An IT project manager is leading a software development project where requirements frequently change due to evolving client needs. The team is distributed across multiple locations, and there are recurring issues with missed deadlines, cost overruns, and unclear role definitions. The project manager is under pressure to deliver within the agreed timeline and budget while maintaining quality and stakeholder engagement. The organization is reviewing its project management practices to address these recurring challenges. Evaluate the challenges faced by IT project managers in balancing technical and managerial responsibilities, especially in projects with changing requirements and distributed teams. Critically assess the current approaches to time, cost, and scope management, and justify improvements that could enhance project delivery and stakeholder satisfaction.

Q.3 (A): A healthcare technology firm is embarking on a major IT transformation project that requires sourcing specialized software and hardware from multiple vendors. Past experiences with vendor delays, unclear deliverables, and contract disputes have resulted in project overruns and compliance issues. The CIO has asked you to overhaul the project contracting and vendor selection process to better manage risks, clarify expectations, and build stronger vendor relationships. Devise a strategic approach for managing project contracting and vendor selection in IT projects that minimizes risk, ensures compliance, and fosters long-term partnerships. What innovative processes or tools would you implement to enhance transparency and accountability throughout the contracting lifecycle?

Q.3 (B): A technology startup is evaluating several potential IT projects, including developing a mobile app, implementing an AI-driven analytics platform, and migrating to a new cloud infrastructure. The company operates in a highly competitive market and needs to quickly assess which projects are worth pursuing. The current feasibility study process is slow and often fails to capture the full range of risks and benefits, leading to missed opportunities and resource misallocation. Propose an innovative framework for conducting project feasibility studies that integrates technical, financial, and operational aspects, and supports rapid decision-making in a dynamic business environment. How would your framework improve upon traditional feasibility study approaches to better serve modern IT projects?

Consumer Behaviour

Q.1: A global FMCG company is planning to launch an eco-friendly detergent in a market characterized by diverse cultural values, social norms, and communication channels. The product appeals to environmentally conscious consumers, but the company must identify and target segments most receptive to sustainability messaging. The marketing team needs to integrate insights from multiple disciplines to craft effective segmentation, targeting, and positioning strategies. How can the brand apply interdisciplinary consumer behavior theories (psychology, sociology, anthropology, communication) to develop a segmentation and positioning strategy for a new eco- friendly detergent in a culturally diverse market?

Q.2: A large retail chain has noticed a significant increase in unplanned purchases, particularly among young adults and teenagers, after introducing new product displays near checkout counters and running frequent flash sales. While these tactics have boosted short-term sales, customer complaints about overspending and regretful purchases have also risen. The management is concerned about the long-term impact on customer loyalty and brand reputation, especially as some advocacy groups have criticized the chain for encouraging compulsive consumption. Evaluate the effectiveness of a retail chain’s current strategies in managing impulsive and compulsive buying behaviors among its customers. Critique the placement of products, promotional tactics, and in-store stimuli, and recommend improvements to balance sales growth with ethical consumer practices.

Q.3 (A): An international confectionery brand is planning to launch a premium chocolate range in a country where gifting is an integral part of social and family life. Gifting occasions range from festivals and weddings to personal milestones. The company recognizes that gifts carry symbolic meanings and are shaped by cultural values, and wants to create a marketing approach that authentically connects with local traditions while differentiating its brand. A multinational company wants to introduce a new product line in a market where consumer gifting behavior is deeply symbolic and influenced by social norms. Design a culturally sensitive marketing strategy that leverages the interdisciplinary nature of consumer behavior, including anthropology and communication, to position the product as an ideal gift. How would you ensure the strategy resonates across different gifting occasions and strengthens brand loyalty?

Q.3 (B): A leading technology company has launched a new smartphone model targeting young adults. Despite strong initial sales, customer feedback reveals that many buyers experience cognitive dissonance and regret after their purchase, leading to negative word-of-mouth and reduced repeat purchases. The company wants to address these issues by designing a post-purchase engagement plan that reassures customers, reinforces their purchase decisions, and encourages positive brand advocacy. Propose a multi-stage consumer engagement strategy for a technology brand that has observed high rates of cognitive dissonance and post-purchase regret among its younger customers. How would you leverage post-purchase communication, social proof, and value reinforcement to reduce dissonance and build lasting brand loyalty?

Organisational Theory, Structure and Design

Q1. Tech Nova Innovations is expanding its units to 5 new countries in the next two years. The MD of the company realized that there are slow decision-making and poor communication between the headquarters and subsidiaries, thus reducing the performance. Currently, the company has a very centralised decision-making structure. For every small decisions, subsidiaries need the head office's approval. The Board is thinking of redesigning the existing structure to enhance performance and clear communication. In this context, evaluate the ways in which this redesigning must happen to handle slow decision making and improper communication.

Q2. Gem Star Jewellery has rapidly grown from 30 to 300 employees in three years. The top management has created a line and staff organisational structure in which employees have clear job roles, strict hierarchies, and formalized channels of communication. This system has improved control, however, some employees feel the work culture is too rigid. The top management wants to introduce more flexiblity in the organisation structure. Analyze the utility of following such a formalised line and staff organisational structure in this case. Discuss the ways in which the organisation structure can be improved to support this quick growth.

Q3(A). BioFlora Organics has a matrix organisational structure in which employees are reporting to both project and functional managers in different locations based on their projects.The leadership team plans to improve communication without sacrificing the matrix organisation structure. As their HR Consultant, redesigning this existing framework of organisation culture.

Q3(B). Life Sage Hospitals is facing employee resistance against digital transition to new health solutions. The top management has decided to redesign the existing organisational structure in order to improve innovation. Recommend a brand new organisation structure for this hospital network to help them overcome resistance to change because of strong informal groups.

Retail Banking

Q.1: XYZ Bank, a traditional retail bank in Meerut, has been losing customers to ABC Bank, which offers advanced digital services such as mobile banking, online account management, and innovative products like children’s savings accounts. Despite offering similar core banking services, XYZ Bank’s outdated technology and lack of digital channels have led to a decline in business and customer migration. The branch head, Mohan, has identified the need for updated and innovative services to compete effectively in the rapidly evolving retail banking landscape. Based on the scenario, how should the management of XYZ Bank apply customer-centric innovation strategies to regain market share and improve customer retention in the face of technological disruption by competitors like ABC Bank?

Q.2: A government-owned regional rural bank (RRB) has launched a digital transformation initiative to provide mobile banking, online fund transfers, and digital account opening in remote villages. Despite significant investment, customer adoption remains low, with many villagers preferring traditional banking methods. The bank’s leadership is under pressure to justify the investment and demonstrate improved financial inclusion and customer satisfaction. They are seeking an evaluation of their strategy and recommendations for overcoming challenges unique to rural markets. Evaluate the effectiveness of the digital transformation strategy implemented by a regional rural bank (RRB) aiming to enhance financial inclusion and customer experience in rural India. Critique the bank’s approach, considering technology adoption barriers, customer literacy, and regulatory requirements, and suggest improvements to maximize impact.

Q.3 (A): A leading universal bank operating in a competitive market wants to leverage its ability to provide comprehensive financial services, including retail, commercial, and investment banking. The bank’s leadership seeks to break down internal silos and create a unified customer journey, but faces challenges in integrating legacy systems, managing regulatory requirements, and differentiating its services for various client segments. Propose an integrated service delivery model for a universal bank aiming to optimize its offerings across retail, commercial, and investment banking segments. How would you structure this model to ensure seamless customer experience, operational efficiency, and regulatory compliance while leveraging the bank’s diverse capabilities?

Q.3 (B): A retail bank is facing intense competition from fintech firms and digital-only banks, leading to customer churn. Market research reveals that customers value convenience, personalization, and the ability to interact with their bank through multiple channels—online, mobile, phone, and in-branch. The bank’s leadership wants to reimagine its service delivery to create a unified, high-quality experience that meets evolving customer expectations. Design a customer-centric multi-channel service delivery model for a retail bank aiming to enhance customer satisfaction and loyalty. Explain how your model would integrate digital, physical, and assisted channels to provide a seamless and personalized banking experience.

Commercial Banking System & Role of RBI

Q1. A commercial bank has received feedback from its SME clients that cross-border payments are slow, expensive, and often lack transparency. The bank’s legacy systems are not integrated with modern payment platforms, and compliance with varying international regulations is cumbersome. The leadership team is considering partnerships with fintech firms and the adoption of digital banking solutions to address these issues. You are appointed to lead this initiative and must design a strategy that leverages digital innovation to transform the cross-border payment experience for SMEs. As the head of digital transformation at a leading commercial bank, you are tasked with improving cross-border payment services for SME clients. The bank currently faces challenges with slow transaction times, high costs, and compliance with international regulations. How would you apply digital banking innovations and fintech collaboration models to enhance the speed, security, and customer experience of cross-border payments for SMEs?

Q2. A mid-sized commercial bank is exploring the adoption of a Payment as a Service (PaaS) platform to streamline its cross-border payment operations. The bank’s current system is slow, expensive, and prone to errors, leading to customer dissatisfaction, especially among corporate clients. The PaaS solution promises to automate payment processing, reduce costs, and offer real-time tracking. However, the IT and compliance teams are concerned about data privacy, vendor lock-in, and the ability to customize services for different client segments. Senior management has requested an evaluation of the PaaS approach before making a significant investment. Evaluate the effectiveness of implementing Payment as a Service (PaaS) platform in improving cross-border payment processes for commercial banks. Critique the decision from the perspectives of cost, scalability, security, and customer satisfaction, and justify whether the bank should proceed with full-scale adoption.

Q3(A). A mid-sized commercial bank is losing market share to digital-first competitors due to its outdated cross-border payment infrastructure, which relies on manual processes and batch settlements. The bank’s board has approved a move to a cloud-based, real- time payments platform that can connect with global payment networks and fintech partners. The transition must be carefully managed to avoid service disruptions, ensure compliance with RBI and international regulations, and protect customer data. The bank seeks a clear, phased roadmap to guide this transformation. Create a strategic roadmap for a commercial bank to transition from legacy payment systems to a cloud-based, real-time cross-border payments platform. What steps would you recommend to ensure regulatory compliance, data privacy, and operational resilience, while enabling integration with global payment networks and fintech partners?

Q3(B). A consortium of commercial banks is experiencing a rise in digital payment fraud, particularly in cross-border transactions. Customers in remote and underbanked areas are especially vulnerable due to limited access to advanced authentication methods. The banks are exploring the use of blockchain for transaction transparency and AI for real-time fraud detection, but need a holistic framework that balances security, compliance, and user convenience. Create an innovative framework for commercial banks to leverage blockchain and AI technologies to minimize fraud and enhance authentication in cross-border digital payments. How would your framework ensure both security and seamless customer experience, especially for clients in remote or underbanked regions?

Marketing of Financial Services

Q1. A leading financial services firm is preparing to launch a new online investment platform targeting tech-savvy millennials. The platform offers a range of investment products, but the market is saturated with similar offerings from established competitors. The firm’s leadership is concerned about differentiating their service, building trust in an intangible product, and ensuring a seamless customer experience. The marketing manager is tasked with designing a comprehensive marketing strategy that leverages the unique characteristics of financial services and addresses both acquisition and retention challenges. Based on the scenario, how should the marketing manager apply the 8Ps of the service marketing mix to address the challenges of launching a new online investment platform, ensuring both customer acquisition and retention in a highly competitive financial services market?

Q2. A mid-sized bank is preparing to launch a new digital savings product targeting tech- savvy millennials. The product offers competitive interest rates, instant account opening, and personalized financial advice via an app. However, the bank faces stiff competition from fintech startups and established banks with similar offerings. The management is concerned about the intangibility, inseparability, and variability of financial services, and wants to ensure the marketing strategy addresses these challenges. The marketing team is tasked with designing an 8Ps service marketing mix (Product, Price, Place, Promotion, People, Process, Productivity, Physical Evidence) to differentiate the product and drive both acquisition and retention. Evaluate the effectiveness of implementing an 8Ps service marketing mix strategy for a mid-sized bank aiming to launch a new digital savings product. Critically assess how each element of the 8Ps can be leveraged to address the unique challenges of marketing financial services, and recommend improvements to maximize customer acquisition and retention.

Q3(A). A wealth management firm has identified that its sales teams struggle to close deals for complex investment products, as potential clients often have detailed questions and require reassurance before committing funds. The firm recognizes that negotiation is critical in these high-stakes interactions but lacks a structured approach. Leadership seeks a new framework that embeds negotiation best practices into the sales process, enhances team capabilities, and ultimately improves conversion rates. Propose a new framework for integrating negotiation skills into the sales process of complex financial services, ensuring that sales teams can effectively address investor concerns and build trust. Outline how this framework can be implemented and measured for success.

Q3(B). FinServe, a mid-sized financial services company, has seen stagnant growth in its customer base despite investing in traditional marketing channels. With the rise of fintech startups and changing consumer behaviors, FinServe’s leadership recognizes the need to revamp its online marketing approach. The company offers complex, intangible, and variable financial products, and faces challenges in building trust and standing out in a crowded digital marketplace. Additionally, strict regulatory requirements and customer data privacy concerns must be addressed. The management tasks you with creating a comprehensive online marketing strategy that will drive both customer acquisition and long-term retention. Design an innovative online marketing strategy for a mid-sized financial services firm aiming to increase customer acquisition and retention in a highly competitive digital environment. Your strategy should integrate the unique characteristics of financial services, leverage the latest internet marketing tools, and address challenges such as customer trust, regulatory compliance, and differentiation from competitors.

Corporate Finance

Q.1: A large Indian conglomerate is considering increasing its leverage by issuing more long-term debt to finance a new business unit. The management is attracted by the lower after-tax cost of debt and the potential to enhance returns to equity holders. However, some board members are concerned about the risk of financial distress and the impact on the company’s credit rating. The finance manager is required to analyze the situation and advise on the optimal level of debt in the capital structure. Given the scenario, how should the finance manager apply the trade-off theory of capital structure to balance the benefits of debt (such as tax shields) against the increased financial risk and potential costs of financial distress?

Q2 A firm is considering restructuring its capital structure to minimize its Weighted Average Cost of Capital (WACC). The current structure is as follows:

Source	Market Value (Rs. lakhs)	Cost (%)
Equity	800	15
Preference Shares	200	11
Debt	500	8 (pre-tax)

 

The firm is considering increasing its debt to Rs.700 lakhs by redeeming Rs.200 lakhs of equity, keeping the total capital constant. The cost of equity will rise to 17% due to increased financial risk, and the cost of debt will increase to 9% (pre-tax). The tax rate is 35%. Calculate the WACC before and after restructuring. Critically evaluate whether the restructuring achieves the objective of minimizing WACC, and discuss the implications for the firm’s risk profile.

Q.3 (A): A firm is considering restructuring its capital by redeeming Rs.50,00,000 of 12% debentures (trading at 95% of face value) and replacing them with new 10% debentures to be issued at 98% of face value. The company’s tax rate is 30%. The flotation cost for the new issue is 2% of the face value. The existing debentures have 5 years to maturity. Calculate the net annual after-tax interest savings (or cost) for the company over the next 5 years, considering the premium/discount on redemption and issue, flotation costs, and tax shield. Assume straight-line amortization of all premiums/discounts and flotation costs over 5 years.

Q.3 (B): A company is evaluating a project that requires an initial investment of Rs.2,50,00,000. The project is expected to generate the following after-tax cash flows (in Rs.) over 4 years:

Year	Cash Flow
1	70,00,000
2	90,00,000
3	1,10,00,000
4	1,30,00,000

 

The project is financed with 60% debt (interest rate: 10%, perpetual, tax-deductible) and 40% equity (cost: 16%). The corporate tax rate is 30%. Calculate the Adjusted Present Value (APV) of the project, clearly showing the base case NPV (all-equity financed), the present value of the interest tax shield, and the final APV. Interpret the result in terms of project acceptability.

Cost & Management Accounting

Q.1: A manufacturing firm is facing declining profitability despite rising sales. As a newly appointed management accountant, apply your knowledge of management accounting tools and techniques to identify potential causes and suggest specific strategies the firm can implement to enhance cost efficiency and profitability. Support your answer with examples based on management accounting practices.

Q.2: A company manufactures two products: Alpha and Beta. The following information relates to a recent period:

Particulars	Alpha	Beta
Selling Price per unit	Rs. 500	Rs. 600
Direct Material per unit	Rs. 150	Rs. 200
Direct Labour per unit	Rs. 100	Rs. 120
Variable Overheads/unit	Rs. 50	Rs. 80
Fixed Overheads	Rs.1,80,000 (Total for both products)
Units Produced & Sold	500 units	400 units

 

The company is considering discontinuing one of the products due to limited machine capacity and increasing overhead costs. The management accountant has suggested focusing on contribution margin per unit and overall profitability to decide which product should be continued.

Evaluate the profitability of both products by calculating:

1. Contribution per unit and total contribution for each product.

2. Profitability after fixed cost allocation (assume equal allocation of fixed overheads).

3. Based on your evaluation, recommend which product should be continued, with justification.

Q.3 (A): You are appointed as a management accountant for a startup that produces two types of eco-friendly water bottles: Type A and Type B. The management has not yet set the selling prices.

Based on preliminary data, the following cost information is available:

Particulars	Type A (Rs.)	Type B (Rs.)
Direct Material per unit	Rs. 40	Rs. 50
Direct Labour per unit	Rs. 30	Rs. 35
Variable Overheads/unit	Rs. 10	Rs. 15
Fixed Costs (Total)	Rs. 120000 (common for both products)
Estimated Sales Volume	3,000 units	2,000 units

 

As the management accountant, create a suitable pricing strategy by:

1. Calculating the minimum selling price per unit for both products that would allow the company to break even, assuming fixed costs are allocated based on sales volume.

2. Suggest one strategic pricing decision (e.g., penetration, skimming, or costplus) based on your calculation and justify your recommendation.

Q.3 (B): You have been hired by a mid-sized manufacturing company that lacks a structured management accounting system. Design a basic framework for a management accounting process that supports decision-making, cost control, and performance evaluation. Your framework should include key components such as the type of information collected, reporting format, and tools used. Justify how your proposed system will enhance strategic decision-making.

Strategic Cost Management

Q.1: An automotive parts manufacturer has recently implemented kaizen costing in its main assembly plant to achieve incremental cost reductions. The production team is encouraged to suggest small, ongoing improvements in processes, material usage, and waste reduction. While initial results show some cost savings, the plant manager is concerned about maintaining employee motivation and ensuring that improvements are sustained in the long run, especially as the ''easy wins'' are exhausted. How should the production team apply the principles of kaizen costing to continuously reduce costs in their assembly line, and what challenges might they face in sustaining these improvements over time?

Q.2: A company is analyzing the cost structure of its product using throughput costing and traditional absorption costing. The following data is available for a month:

Particulars	Amount (Rs. lakh)
Sales (10,000 units)	200
Direct Material Cost	60
Direct Labour Cost	30
Variable Overheads	20
Fixed Overheads	40

 

Assume under throughput costing, only direct material is treated as variable cost. The company is considering a special order for 2,000 units at Rs.16,000 per 100 units, which will require an additional Rs.2 lakh in fixed overheads for quality assurance. The normal capacity is 10,000 units per month. Should the company accept the special order? Calculate and compare the impact on profit under both costing methods, considering the constraints, and provide a strategic recommendation.

Q3 (A) A company is considering two alternative product designs, A and B, for a new product launch. The life cycle cost estimates and expected sales volumes are as follows:

Cost Component	Design A	Design B
R&D and Design (Rs. Lakhs)	35	50
Manufacturing (per unit)	0.80	0.65
Marketing (per unit)	0.25	0.30
Warranty & Service (per unit)	0.10	0.20

 

Expected sales volume over the product life cycle is 60,000 units for Design A and 90,000 units for Design B. The selling price per unit is Rs.1.50 for both designs. Using life cycle costing, calculate the total profit for each design and recommend which design should be selected, considering both cost and strategic implications.

Q3 (B) A company is considering two mutually exclusive projects, X and Y, both requiring an initial investment of Rs. 50 lakhs. The projects have the following projected annual cash flows (in Rs. lakhs):

Year	Project X	Project Y
1	15	10
2	20	15
3	25	20
4	20	30
5	15	35

 

Project X is expected to reduce the company’s variable costs by 10% annually, while Project Y is expected to increase annual sales by Rs. 10 lakhs with no change in costs. The company’s current annual variable costs are Rs. 60 lakhs, and annual sales are Rs. 100 lakhs. The cost of capital is 10%. Calculate the NPV of both projects, incorporating the cost savings or additional sales, and recommend which project should be selected from a strategic cost management perspective.

Brand Management

Q1. A well-established national beverage brand has recently experienced a decline in market share due to the entry of innovative competitors and changing consumer preferences toward healthier options. The brand manager is tasked with reversing this trend and restoring the brand’s leadership position. The company has a strong legacy, but its current marketing programs and brand positioning are perceived as outdated. The manager must develop a comprehensive plan that leverages the four steps of the strategic brand management process to address these challenges and ensure long-term brand equity. Based on the scenario, how should the brand manager apply the strategic brand management process to revitalize the brand and regain market share in the face of new competitors and shifting consumer preferences?

Q2. A technology firm is preparing to launch a new wearable device and is considering partnerships with a popular fitness influencer and a leading sports apparel brand to boost credibility and awareness. The company’s existing brand portfolio includes both premium and mass-market products. Some executives are concerned that these secondary associations may create confusion or dilute the brand’s positioning. The brand manager must evaluate the strategic fit and long-term implications of these partnerships. Evaluate the effectiveness of leveraging secondary brand associations, such as celebrity endorsements and co-branding, in building brand equity for a new product launch. Critically assess the potential benefits and drawbacks of these strategies in the context of the company’s existing brand portfolio, and recommend how the brand manager should proceed to maximize long-term value.

Q3(A). A premium beverage brand with a strong reputation for quality and exclusivity is considering extending its brand into the functional food market, such as health bars and supplements. While the opportunity is attractive, there are concerns about diluting the parent brand’s equity and whether consumers will accept the brand in a new category. The company seeks a strategic approach to brand extension that balances innovation with brand integrity. Design a holistic brand extension strategy for a premium beverage brand seeking to enter the functional food market. Address how you would evaluate extension opportunities, manage risks to parent brand equity, and ensure consumer acceptance of the new product category.

Q3(B). A leading sports apparel brand, renowned for its strong identity and loyal customer base, is considering launching a line of wearable fitness technology. The management is aware of both the opportunities and risks associated with brand extensions, especially into a new product category. They want a strategy that capitalizes on their brand’s strengths while protecting its core image and equity. Propose an innovative brand extension strategy for a well-established sports apparel brand aiming to enter the wearable technology market. How would you ensure the new product leverages existing brand equity while minimizing risks to the parent brand?

Customer Relationship Management

Q1. Fabindia is a mid-sized Indian retail company known for its focus on handcrafted and ethnic products made by rural artisans. It connects over 50,000 craftspeople to urban markets, creating sustainable livelihoods and preserving traditional Indian crafts. Fabindia has recently implemented a CRM system to manage its growing customer base. The company has a diverse set of customers, ranging from high-value, frequent buyers to a large group of low-spending, infrequent shoppers. Management is struggling to balance the need for personalized engagement with operational efficiency. They are considering how to use CRM data to segment customers and tailor relationship strategies but are unsure how to proceed to maximize both customer satisfaction and profitability.

Based on the scenario, how should the company apply CRM segmentation and profiling techniques to develop a differentiated relationship policy for each customer segment, ensuring both operational efficiency and customer intimacy?

Q2. MBN Bank is a large retail bank in India. It focuses on building a customer-centric, digitally-driven, and ethical banking experience. The bank offers a range of financial products and services for both individuals and businesses, including savings accounts, loans, and various banking solutions. MBN Bank has invested heavily in a state-of- the-art CRM platform, automating customer interactions across digital channels. Despite the advanced technology, customer satisfaction scores have stagnated, and employee engagement is low. The bank’s leadership realizes that the CRM project was driven by IT, with limited input from marketing or HR, and without significant changes to organizational culture or customer-centric processes. The executive team is now reconsidering its approach to CRM. Critically assess the decision to focus CRM implementation primarily on technological infrastructure rather than on marketing strategy and organizational culture. What are the potential risks and how would you justify a more balanced approach to CRM adoption?

Q3(A). GoodLife Fitness Centres Inc., a national fitness chain is the largest health club company in Canada with over 450 locations across the country. GoodLife Fitness has accumulated a large customer database but lacks actionable insights into customer behavior and value. Membership retention is low, and generic loyalty programs have failed to drive engagement. The management wants to use CRM analytics to segment customers, predict churn, and develop differentiated loyalty initiatives that align with the needs and preferences of each segment, ultimately increasing profitability and customer satisfaction.

Create a data-driven segmentation and loyalty program strategy for a service organization seeking to maximize customer lifetime value. How would you use CRM analytics to identify high-potential segments, design targeted offerings, and measure program effectiveness?

Q3 (B). Vulkan Industries, a manufacturing company relies on a network of independent distributors to reach end customers. Both Vulkan and its distributors, recognize the potential of CRM systems to share customer insights and co-create tailored offerings, but mutual distrust and concerns over data ownership have stalled collaboration. Vulkan wants to break this deadlock and seeks a solution that aligns interests, protects sensitive information, and unlocks new value for both supplier and distributor.

Propose an innovative framework for integrating CRM systems between Vulkan and its network of distributors, aimed at overcoming mutual distrust and enabling collaborative customer profiling. How would your solution ensure data security, trust- building, and the creation of joint value propositions?

International Marketing

Q1. A leading consumer electronics company headquartered in the United States is planning to expand its operations into Southeast Asia and South America. The management team is debating whether to use a standardized global marketing strategy or adapt their marketing mix to suit local preferences. While the company’s global brand is strong, local competitors have deep cultural insights and established customer loyalty. The team must decide how to approach product features, pricing, promotion, and distribution to maximize market share and profitability in these diverse regions. Based on the scenario, how should the company apply the concept of global localization to balance standardized and adapted marketing mix elements when entering new international markets, ensuring both global brand consistency and local market relevance?

Please focus on this given scenario and demonstrate the application of the understanding you have of this subject in the context of international marketing.

Q2. A leading consumer electronics company has historically operated with a polycentric orientation, allowing country managers significant autonomy to adapt products and marketing strategies to local markets. However, facing increased competition from global rivals and pressure to reduce costs, the company’s executive team is considering a shift to a geocentric orientation. This would involve greater integration and coordination of marketing activities across regions, with a balance between standardized and localized approaches. The company must weigh the trade-offs between efficiency, brand consistency, and local market needs. Evaluate the strategic decision of a multinational consumer electronics company to shift from a polycentric to a geocentric management orientation in its global marketing strategy. Critically assess the potential benefits and challenges of this transition, considering the need for both global integration and local responsiveness. What recommendations would you make to ensure successful implementation?

Please focus on this given scenario and demonstrate the application of the understanding you have of this subject in the context of international marketing.

Q3 (A). A leading global automotive manufacturer is planning to enter several emerging markets in Asia and Africa. The company acknowledges that traditional segmentation strategies employed in developed markets may be ineffective due to variations in income levels, cultural attitudes toward mobility, and urbanization trends. The executive team is seeking a fresh approach to segmenting and targeting these diverse markets. Develop a new market segmentation and targeting strategy for a global automotive manufacturer entering emerging markets, taking into account economic, cultural, and demographic factors. How would your strategy position the company for long-term success in these markets?

The answer is expected to be brief, linked to the given scenario, and should reflect the application of your knowledge.

Q3(B). A multinational food and beverage company is preparing to launch a new product line in North America, Europe, and Asia. The marketing team is struggling to create advertising campaigns that resonate with local consumers while maintaining a unified global brand image. Past campaigns have either failed to connect locally or diluted the brand’s global identity. The company seeks an innovative approach to harmonize global and local advertising efforts. Propose a new framework for integrating global advertising campaigns with local cultural nuances for a multinational food and beverage company aiming to launch a new product line across diverse regions. How would your framework ensure both global brand consistency and local relevance?

The answer is expected to be brief, linked to the given scenario, and should reflect the application of your knowledge.

Marketing Strategy

Q1. A mid-sized consumer electronics company is planning to expand its operations into a new regional market where customer preferences and competitive dynamics differ significantly from its current markets. The leadership has formed a cross-functional team to develop a marketing strategy. They must review internal strengths and weaknesses, analyse external opportunities and threats, set clear marketing objectives, and plan actionable steps. The company is concerned about allocating resources efficiently and ensuring the new strategy aligns with overall organisational goals. Based on the scenario, how should the marketing team apply the process of creating a marketing strategy to address the challenges of entering a new geographic market, ensuring alignment with organisational goals and effective resource allocation?

Q2. A leading FMCG company has noticed stagnating sales in its flagship product category, despite strong brand recognition and widespread distribution. The marketing team proposes a line extension strategy, introducing new variants related to the existing product line, to attract new customer segments and refresh the brand image. However, some executives argue that product modification—improving quality or adding new features might yield better results. The company must decide which strategy will best strengthen its market position and foster customer loyalty, while considering cost-effectiveness and potential cannibalization of existing products. Evaluate the strategic decision of a leading FMCG company to implement a line extension strategy in response to stagnating sales in its core product category. Critique the potential risks and benefits of this approach, and justify whether line extension or product modification would be more effective in strengthening market position and customer loyalty.

Q3(A). Case Setup: M/s HomeEase

M/s HomeEase is a startup that recently launched a smart home voice-controlled lighting system in the Indian market. The product allows users to control lighting through mobile apps and voice assistants like Alexa and Google Home. Priced at Rs.3,500, it targets tech-savvy homeowners and renters in urban areas.

HomeEase’s initial markets include Bangalore, Pune, Hyderabad, and Delhi NCR, where smart home adoption is on the rise. The product is energy-efficient and positioned as a modern, lifestyle-oriented upgrade for home lighting. The company operates with a limited marketing budget and intends to focus on online sales through its website and platforms like Amazon and Flipkart, supported by influencer-led digital marketing.

Using Ansoff’s Product-Market Growth Matrix, suggest a focused marketing strategy for M/s HomeEase by identifying one key approach from either market penetration, market development, product development, or diversification. Justify your choice.

Q3(B) Case Setup: M/s HomeEase

M/s HomeEase, a smart home solutions startup, offers app-controlled lighting systems priced at Rs.3,500. The product targets urban professionals seeking convenience, energy efficiency, and smart living. The company relies on digital marketing via social platforms and e-commerce sales. It is now looking to integrate digital strategies more cohesively with traditional promotional channels like tech expos and newspaper features.

What challenges will you face while integrating digital marketing with existing traditional marketing efforts for M/s HomeEase?

Sales Management

Q1. A manufacturing company is introducing a new product to the market. Initial feedback from intermediaries indicates reluctance to stock the product, citing concerns about slow-moving inventory and insufficient marketing support. The company’s marketing strategy calls for close coordination between the manufacturer and intermediaries, including the possibility of sharing promotional risks through cooperative advertising and joint campaigns. As the head of sales, you must design a program that addresses intermediary concerns and motivates them to actively participate in the product’s launch. Imagine you are leading a team of sales executives at a manufacturing company that is launching a new product. The intermediaries (dealers and distributors) are hesitant to stock the product due to perceived risks and lack of promotional support. Using your understanding of sales management and the importance of sharing promotional risks, how would you structure a cooperative promotional program to encourage intermediary participation and ensure effective product distribution?

Q2. A national insurance company has recently implemented a policy of pairing salespeople with prospects who share similar demographic and personality traits, based on research suggesting higher sales conversion rates in such dyads. However, some sales managers have raised concerns about the practicality and fairness of this approach, especially in diverse markets with limited information on prospects. The company is now reviewing the policy to determine its overall impact on sales performance and customer satisfaction. Evaluate the effectiveness of the current approach to matching sales personnel with prospects based on similarities in background and personality. What potential benefits and drawbacks could arise from this strategy, and how might a sales executive improve the process to maximize successful buyer-seller dyads?

Q3 (A). A financial services firm is experiencing low conversion rates and wasted sales efforts because its sales team spends too much time on unqualified or inaccessible leads. The company has access to a variety of data sources, including customer directories, credit reports, and feedback from field salespeople, but lacks a structured process for leveraging this information. Management wants to overhaul the prospecting process to better target high-potential clients. Design a process for prospecting and qualifying leads that ensures sales personnel focus their efforts on the most profitable and accessible accounts. How would you incorporate data analysis and field intelligence to continuously refine prospect definitions and improve sales efficiency?

Q3 (B). A multinational company is expanding into new markets where its sales force will interact with a wide range of customers, from industrial buyers to retail intermediaries and individual consumers. The company recognizes that effective personal selling requires salespeople to adapt their approach to each customer’s personality, background, and buying motivations. However, many sales staff are accustomed to a one-size-fits-all approach and lack experience in tailoring their presentations. Design a comprehensive training program for a sales force that must adapt its personal selling approach to a highly diverse customer base, including industrial clients, retail intermediaries, and end consumers. How would you ensure that sales personnel develop the necessary skills to adjust their personalities and presentations to match each prospect’s unique characteristics and needs?

Compensation & Benefits

Q1. A mid-sized manufacturing company with over 100 employees has recently undergone a system upgrade in its payroll department. Due to technical glitches, the EPF contributions for April and May were not deposited by the due dates. Employees have started raising concerns about their retirement savings and the security of their funds. The company’s management is worried about potential legal repercussions and damage to its reputation. As the HR Manager, you are tasked with addressing the situation, ensuring legal compliance, and communicating effectively with the workforce. As the HR Manager of a mid-sized manufacturing company, you discover that several employees have not received their Employee Provident Fund (EPF) contributions for the past two months due to a delay in processing by the payroll department. The employees are concerned about the impact on their future benefits and trust in the organization. How would you apply the provisions of the Employee’s Provident Fund Act, 1952 to resolve this issue, ensure compliance, and restore employee confidence?

Q2. A multinational manufacturing firm is undergoing restructuring to improve competitiveness and reduce costs. Senior management is debating whether to increase the proportion of variable pay (profit-sharing, gainsharing, performance bonuses) and reduce fixed salaries. Some executives argue this will align employee interests with company performance and control costs, while others warn it may increase turnover and reduce morale, especially during economic downturns. Employee representatives are concerned about income stability. Evaluate the strategic implications of using variable pay components (such as profit-sharing, gainsharing, and performance bonuses) versus fixed pay in the context of organizational restructuring and cost control. Assess the risks and benefits from both employer and employee perspectives, and justify an optimal compensation mix.

Q3(A). A large service sector company is committed to diversity and inclusion, employing women, persons with disabilities, and a significant number of contract workers. The company must comply with statutory obligations for maternity benefits, disability compensation, and Provident Fund contributions. However, current compensation practices are fragmented, leading to perceptions of unfairness and low morale among certain groups. The management seeks a unified, equitable, and motivating compensation system. Design a compensation system for a service organization that employs a diverse workforce, including women, persons with disabilities, and contract workers.

Q3(B). A rapidly growing technology startup employs 50 permanent staff and 30 contract workers, all engaged in various technical and support roles. The founders are concerned about legal compliance and fairness in compensation, especially as the company scales. They want to ensure that all eligible employees receive statutory benefits, while also offering competitive packages to attract and retain talent in a dynamic market. How would you structure the framework to address the unique needs of both employee categories while supporting organizational growth?

Industrial Relations & Labour Laws

Q1. A large manufacturing company in India has recently experienced a surge in industrial disputes after a new trade union was formed. The union claims that management has ignored workers’ concerns about overtime pay and safety conditions. Management, on the other hand, believes that the union is making unreasonable demands and disrupting productivity. The HR manager is tasked with restoring industrial harmony and must choose an appropriate approach to address the conflict. Based on the scenario, how should the HR manager apply the pluralist perspective to resolve the ongoing conflict between management and the newly formed trade union, ensuring both parties’ interests are addressed and industrial harmony is restored?

Q2. A leading Indian IT company has been accused of gender-based wage discrimination and lack of equal opportunities for women employees. The company claims compliance with the Equal Remuneration Act, 1976, and other relevant labour laws, but employee grievances persist. The Ministry of Labour is conducting an audit to assess the effectiveness of existing legislation in promoting gender equality and to identify areas for improvement. Evaluate the impact of the Equal Remuneration Act, 1976, and related labour laws on reducing workplace discrimination and promoting gender equality in Indian industries. What further measures would you recommend to enhance their effectiveness, and how would you justify these recommendations?

Q3(A). A medium-sized textile company has recently experienced a decline in productivity and an increase in grievances among workers. Management recognizes the need to involve employees more actively in decision-making to improve morale and performance. The company is considering implementing various forms of workers’ participation, such as suggestion schemes, works committees, and joint management councils, but is unsure how to structure these initiatives for maximum impact. Create a participative management model for a medium-sized industrial enterprise that integrates workers’ participation in decision-making at multiple levels.

Q3(B). In India, over 90% of companies employ fewer than 10 workers and are not covered by most labour laws, including the Trade Union Act. As a result, workers in the unorganised sector lack legal recognition for unions and have limited avenues for collective bargaining or grievance redressal. The government is seeking policy recommendations to address this gap and ensure basic rights and protections for these workers, while balancing the need for economic flexibility and ease of doing business. Propose an innovative model for extending labour law protections and collective bargaining rights to workers in the unorganised sector, where most enterprises employ fewer than 10 workers and are currently outside the purview of key labour legislations.

Manpower Planning, Recruitment and Selection

Q1. Vision Finance Public Bank has received a lot of resignations from its senior management officials in the last four years. The Bank is planning to expand its digital transformation services across its various branches and thus requires advanced technical skills. The HR Department now has the responsibility to recruit right candidates with the right skill set for better performance. The department has to manage this transition of retirement of old employees and seamlessly integrating new employees. In this context, discuss the process of designing and executing the manpower planning for handling both the situations so that the company is able to meet its futuristic targets.

Q2. Excela Goods has its branches globally. With a shift in global consumer preferences and employee requirements, HR is facing a tough time forecasting the company's manpower needs. As a result, in some branches, the company is facing overstaffing while in some cases it is facing manpower shortages. The company's Senior management wants to analyze the challenges and possible solutions for accurately forecasting the company’s manpower demand and supply for this MNC which is functioning in dynamic and complex world. Discuss the ways in which HR department must balance flexibility and accuracy in its manpower planning?

Q3(A) Compass Clothes Retail is a domestic clothes retail chain which is moving to new countries and also automating its back-office processes. Therefore, few departments are either overstaffed or understaffed. The company has decided to redeploy its manpower and upskill them rather than laying them off. The Board wants the HR department to create a futuristic manpower planning strategy to handle these issues. Recommend a strong action plan to handle manpower surplus and shortage due to business expansion. Include certain innovative strategies for forcasting manpower demand and supply, redeployment of employees, staff training, and optimally using the available employees while minimising overhead costs.

Q3(B). Ebota Services is start up services company. The HR Manager has to recruit freshers and also promote experienced existing employees. This employee placement process has been faulty leading to lower job satisfaction and reduced employee productivity. As their Strategic consultant, create a new employee placement model to resolve the current problems - both hiring freshers and promoting internal employees. Evaluate the ways in which your proposed model will enhance job satisfaction and lead to organisational effectiveness, in the long run.

Organisation Culture

Q1. Kaboom Technologies is expanding globally. The parent company encourages strategic innovation and clear communication but the subsidiary units are creating subcultures focusing on rigid hierarchy and avoidance to risk. This situation has created misunderstandings and break down of healthy communication between headquarters and subsidiaries. The Global HR Head needs to enhance organizational effectiveness by eliminating these cultural differences. In this context, analyze the ways in which the Global HR Head should use the cultural model created by Edgar Schein to handle differences arising because of dominant culture and company's subcultures for an MNC.

Q2. Finfox Capital has rapidly grown from 30 to 500 employees within three years. At the beginning, the co-founders encouraged the existence of an informal company culture where flexibility and openness in communication were prioritized. When the company started expanding, HR had to create formal policies, well-defined employee roles, and process based structured to create consistency. However, with this changing scenario some employees felt they could no longer be creative, while employees felt it is required for proper growth. Critically analyze the use of formal and informal components of organization culture for driving employee engagement and improving employee performance for a fast-expanding stratup. Evaluate the anticipated risks and give justification of the approach to choose when a company is scaling up.

Q3(A). Terra Tech Solutions has been rapidly recruiting candidates from various backgrounds. The company has popularized its work culture which encourges flexibility and innovation. It also has sub-cultures in different departments like sales, engineering, and customer service. The HR Manager noticed that new employees have a tough time trying to adapt to the new culture. This is    causing high attrition and low performance in different departments. Create a    strategic socialization and onboarding process that can help new recruits align better with the dominant and sub- cultures in the company. Evaluate the way in which you would measure the program effectiveness for improving the employee engagement and cultural fit?

Q3(B). OptiFlex Finances does an annual cultural audit to assess the alignment between its employee behaviours and the company's values. This audit shows that certain departments have strong subcultures do not align with the dominant culture. The Global HR Head has decided to build measurable indicators for tracking this cultural alignment and create future cultural interventions. Develop the key performance indicators (KPIs) that will help in assessing the strength of the dominant culture as well as align with the subcultures in this firm. Discuss the ways in which these KPIs would influence the company decisions.

Performance Management System

Q1. A mid-sized technology firm is undergoing rapid expansion and has recently redefined its strategic objectives to focus on innovation and customer-centricity. The HR manager is tasked with revising the performance management system to ensure that every employee’s goals and responsibilities are clearly aligned with these new organizational priorities. However, employees are unclear about how their daily tasks contribute to the broader strategy, and managers are struggling to communicate expectations effectively. The HR manager must develop a performance planning process that bridges this gap and fosters a sense of ownership among employees. Based on the scenario, how should the HR manager apply the principles of performance planning to ensure that individual employee goals are effectively aligned with the organization’s strategic objectives, and what steps should be taken to facilitate this alignment in practice?

Q2. A technology firm prides itself on its high-performance culture and uses a PMS to drive results. However, some employees have raised concerns about lack of transparency in performance ratings, perceived favoritism, and limited opportunities for feedback. The HR department is under pressure to review the system to ensure it supports ethical standards and fosters a culture of trust and development. Evaluate the ethical considerations involved in the organization’s performance management practices, particularly regarding transparency, fairness, and employee development. Critically assess how the current system upholds or undermines ethical standards, and recommend measures to strengthen ethical performance management.

Q3(A). A global technology company has recently undergone a major strategic shift to remain competitive in the market. However, the leadership has noticed a disconnect between the new organizational objectives and the day-to-day activities of employees across different regions. Managers report that employees are unclear about their roles in achieving the new goals, and current performance management systems are not facilitating the required alignment or motivation. The company seeks a solution that integrates individual, team, and organizational performance, while also supporting ongoing learning and adaptability. Design a performance management framework for a multinational organization to align individual employee objectives?

Q3(B). A mid-sized IT service firm is facing persistent delays in project deliveries despite increasing staff strength. Management suspects performance bottlenecks but wants an audit process that includes employee input and balances numerical data with on-the- ground insights.

Suggest a performance audit approach that includes employee participation, uses both quantitative and qualitative methods, and ensures reliable findings.

Custom Shipping and Insurance

Q1. Nexus Equipments Pvt. Ltd., a manufacturer of precision tools in Pune, regularly ships its products to different parts of India and abroad. It has recently taken the following orders:

1. A one-time shipment of high-value machinery from Pune to Kolkata by road for an exhibition.

2. Multiple monthly dispatches of tools to a distributor in Chennai over the next 12 months.

3. A large consignment of finished goods (more than Rs 2 Crores) to be sent from Pune to Mumbai port, then exported to Dubai by sea. This consignment is part of an annual export contract requiring 15–20 such shipments a year.

4. Occasionally, the company also receives urgent bulk orders requiring ad hoc dispatches to various cities across India without prior planning.

The company wants to ensure all goods in transit both domestic and international are adequately insured and is exploring suitable marine insurance policies.

Apply your knowledge of marine insurance policies to recommend the most appropriate type of policy for each of the four shipment scenarios mentioned above. For each case, clearly mention:

- The type of policy recommended (Inland Transit, Specific Policy, Open Policy, or Special Declaration Policy)

- Why it is suitable for that particular shipment.

Q2. TransGlobe Exports Pvt. Ltd. deals in exporting a wide variety of goods to international clients. The company recently received three large export orders:

- One for perishable dairy products to be delivered urgently to Singapore.

- Another for industrial steel coils weighing 20 tons to be sent to South Africa with flexible delivery time.

- A third order for electronic gadgets worth Rs.5 crores to Germany, with a delivery window of 7 days and high insurance value.

The logistics team must choose the most appropriate mode of transport sea, air, or land for each shipment. The final decision must balance factors like speed, cost, product nature, destination, and risk. Based on the case above, explain how a company like TransGlobe selects a suitable mode of transportation for each type of cargo. Discuss the key factors that influence such decisions and justify the ideal transport mode for each shipment with proper reasoning.

Q3(A). Elegant Electronics Pvt. Ltd. imported a consignment of LED panels from Korea. The goods were insured under a marine cargo policy. During inland transit from the port to their warehouse, the panels were damaged due to the transporter’s poor handling. The insurance company paid Elegant Electronics for the loss and later initiated legal action against the transporter to recover the compensation amount. Explain how the principle of subrogation applies in the above case.

Q3(B). Mr. Mehta applied for a marine insurance policy to cover a consignment of delicate electronic items being transported from Mumbai to Chennai. While completing the proposal form, he failed to disclose that a part of the consignment had suffered minor water damage while in storage prior to dispatch. The insurer, unaware of this fact, issued the policy. During the transit, the consignment suffered further damage due to rough handling, and Mr. Mehta filed a claim for the entire value of goods. Explain how the principle of Duty of Disclosure applies in the above caselet.

Business: Ethics, Governance & Risk

Q.1: A large conglomerate with multiple subsidiaries operates in diverse industries and regions. Recent audits reveal that some subsidiaries are using aggressive but legal tax strategies and only meeting the minimum environmental standards required by law. Stakeholders, including investors and community groups, have expressed dissatisfaction, arguing that these practices undermine the company’s reputation and social license to operate. As the Head of Corporate Governance, you are tasked with strengthening the company’s ethical governance framework. As the Head of Corporate Governance in a large conglomerate, you discover that some subsidiaries have been engaging in practices that, while legal, are considered unethical by stakeholders—such as aggressive tax avoidance and minimal compliance with environmental regulations. How would you apply the principles of corporate governance and business ethics to develop a governance framework that balances legal compliance with ethical responsibility and stakeholder expectations?

Q.2: A multinational manufacturing company has recently faced public scrutiny due to reports of unfair labour practices and environmental violations in its overseas plants. In response, the company’s top management has launched an initiative to embed ethics into the organisational culture. This includes visible leadership commitment, the introduction of a comprehensive code of ethics, and regular ethics training for all employees. Despite these efforts, some stakeholders remain sceptical about the company’s sincerity and the actual impact of these measures on day-to-day operations. Evaluate the effectiveness of the steps taken by a multinational manufacturing company to embed ethics into its organisational culture, considering both top management commitment and the implementation of a formal code of ethics. Critically assess how these measures have influenced employee behaviour and stakeholder trust, and recommend improvements to strengthen the ethical environment.

Q.3 (A): A leading e-commerce company is under scrutiny for its use of customer data and aggressive marketing tactics. Recent reports highlight concerns about privacy violations, misleading advertisements, and declining consumer trust. The marketing team is tasked with developing a new approach that balances business growth with ethical responsibilities in the digital age. Create a strategic plan for addressing emerging ethical challenges in digital marketing, such as data privacy, deceptive advertising, and consumer trust. What innovative policies and practices would you recommend to ensure ethical marketing in a highly competitive environment?

Q.3 (B): A leading consumer goods company has recently faced backlash over misleading product claims in its advertising campaigns. While the marketing team argues that aggressive promotion is necessary to stay competitive, consumer advocacy groups have accused the company of puffery and deception. The company’s leadership wants to restore public trust and ensure that future marketing practices are both effective and ethical, without sacrificing market share. Devise a strategic plan for resolving complex ethical dilemmas in the marketing function of a consumer goods company, ensuring that product claims and promotional strategies align with ethical standards and build long-term customer trust. What processes and safeguards would you implement to prevent deceptive practices?

Digital Payments

Q.1: An e-commerce company has recently experienced a surge in online transactions, leading to concerns about transaction delays and potential security breaches. The payment processing team is tasked with reviewing the current digital payment workflow, which involves multiple parties such as the merchant, payment processor, acquiring bank, and payment gateway. The company wants to ensure that customer payment information remains confidential and that transactions are processed quickly and securely, especially during peak sales events.

Based on the scenario, how should the payment processing team apply the four major steps of digital payment processing (authorisation, batching, clearing, and settlement) to ensure both security and efficiency in a high-volume e-commerce environment?

Q.2: A fintech startup is preparing to launch a digital wallet targeting rural areas where internet access is sporadic and smartphone penetration is low. The product team is exploring USSD-based payments and partnerships with local merchants to facilitate offline transactions. However, they face challenges related to user education, transaction security, and regulatory requirements. The management is keen to leverage digital payments to drive financial inclusion, but must also address the risks of fraud and low adoption rates due to technological barriers.

Evaluate the challenges and opportunities faced by a fintech startup planning to launch a digital wallet in rural regions with limited internet connectivity. How should the company balance technological innovation with inclusivity and security, and what strategies would you recommend to ensure successful adoption?

Q.3 (A): Tap&Go, a digital wallet for public transport, faces adoption challenges in outer zones due to poor network infrastructure and offline commuter habits. The company is exploring more inclusive approaches to improve access and usage.

Assess how Tap&Go’s reliance on NFC and smartphone-based payment systems could impact long-term scalability in regions with limited tech infrastructure. What alternatives could mitigate these limitations?

Q.3 (B): Analyze the role of digital literacy and trust in financial technology when onboarding new users in semi-urban and rural areas. How can Tap&Go build credibility and ensure smooth user onboarding?

IT Security and Risk Management

Q.1: GlobalTech Solutions is a mid-sized IT firm providing cloud-based services to clients across different industries. Recently, the company faced a major disruption when an intruder physically accessed its server room and damaged network equipment, resulting in the loss of critical client data and the temporary shutdown of services. Upon investigation, it was revealed that there was no biometric access control to the server room, and the communication lines were unprotected. Additionally, a power failure due to a thunderstorm caused system crashes and corrupted ongoing project files. The IT security audit revealed the following vulnerabilities:

- Physical vulnerabilities due to a lack of secure server access

- Natural vulnerabilities due to inadequate power backup systems

- Communication vulnerabilities from unprotected lines

- Improper password practices among employees

As the head of IT Risk Management, you have been asked to assess the situation and suggest appropriate countermeasures to strengthen the company's overall security posture.

Question: Based on the above scenario, identify and explain at least three key vulnerabilities present in the organization. Propose specific countermeasures to address each of these vulnerabilities.

Q.2: XYZ Corp is a mid-sized e-commerce company that sells electronics and gadgets online. On the day of a major festive sale, its website suddenly became unresponsive. Customers were unable to access product pages, add items to the cart, or complete purchases. The IT team investigated and found that the company’s web server was being flooded with an unusually high number of requests from multiple IP addresses, overwhelming the system’s capacity and causing a complete outage for several hours. This led to huge financial losses and a tarnished reputation among customers. What type of cyberattack has XYZ Corp likely experienced, and what could be the possible ways to mitigate such attacks in the future?

Q.3 (A): XYZ Corp is a mid-sized software development company that handles sensitive customer data for several financial institutions. Recently, the management became increasingly concerned about their network security due to a growing number of cyber threats in the industry. To evaluate the strength of their cybersecurity measures, the company decides to perform penetration testing. They hire a third-party consulting firm to conduct the test, ensuring the testing team has no prior knowledge of their internal security architecture. The management grants full permission for the testing in a controlled environment, restricting any activity that might lead to system damage or data corruption. During the testing process, the team simulates attacks such as war dialing, sniffing, social engineering, and even attempts to extract information via dumpster diving. During this exercise, the testing team discovers a few outdated security patches and weak password protocols across multiple user accounts. They prepare a report that outlines all vulnerabilities found without performing any destructive exploitation. Based on this scenario, explain why proper planning and authorization are critical components of penetration testing and how XYZ Corp benefited from using third-party professionals for this activity.

Q.3 (B): A tech startup has expanded quickly, hiring employees from different industries and countries. While the company has invested in modern security tools, incidents of accidental data leaks and policy violations are increasing. Leadership recognizes that technology alone is insufficient and wants to create a culture where security awareness, preparedness, and readiness are part of every employee’s routine, regardless of their role or background. Develop a strategic plan for embedding security awareness and preparedness into the daily workflows of a rapidly growing tech startup, where employees come from diverse backgrounds and have varying levels of security knowledge. How would you leverage the integration of people, process, and technology to foster a culture of continuous security improvement?

Managing Business Process Outsourcing

Q.1: Ramsay HealthCare is an Australian multinational healthcare services provider and hospital network with a global presence. Founded in 1964 by Paul Ramsay, the company operates in Australia, Europe, the UK, and Asia. They specialize in a range of healthcare services including surgery, rehabilitation, and psychiatric care. Ramsay HealthCare has recently decided to outsource its claims management and payroll processes to a third-party vendor.

The project manager is responsible for overseeing the transition and ensuring that the outsourced processes deliver the expected benefits. The organisation wants to minimise risks, maintain compliance, and achieve ongoing improvements in service quality and cost efficiency. The project manager must use the BPPM lifecycle as a framework to guide the outsourcing initiative from planning through to continuous improvement.

How should the project manager apply the phases of the Business Process Portfolio Management (BPPM) lifecycle to ensure successful implementation and continuous improvement of outsourced processes? Detail the actions required at each phase and explain how to measure success.

Q.2: Gomastha, a technology firm, develops financial software for businesses and individuals. Its most popular products include Fastbooks, an accounting suite tailored for small to medium-sized businesses, and CreditKismet, a consumer tool that tracks credit scores and net worth. Over the past three years, Gomastha has aggressively outsourced both its customer support and several core product development functions to external vendors. While this has reduced costs, recent market shifts and vendor performance issues have raised concerns about the firm’s ability to innovate and respond quickly to customer needs. The board is questioning whether the current outsourcing strategy aligns with the company’s long-term goals.

Assess the strategic implications of over-reliance on business process outsourcing (BPO) for an organisation’s core and non-core activities. Critique the organisation’s outsourcing strategy and justify which processes should remain inhouse versus those that can be outsourced, considering long-term competitiveness and risk management.

Q.3 (A): SaltMines, a global BPO provider manages a diverse set of client portfolios, each with unique business goals, compliance needs, and performance expectations. Misalignment and communication gaps have led to dissatisfaction and contract disputes. Now, SaltMines’ leadership wants to implement a Stakeholder Engagement Strategy that fosters trust, transparency, and collaborative value creation across all client relationships.

Design a Stakeholder Engagement and Communication Strategy for a global BPO provider managing multiple client portfolios with varying requirements. How would your strategy ensure alignment of expectations, transparency, and value creation for both internal and external stakeholders throughout the outsourcing lifecycle?

Q.3 (B): Five Star Business Finance Ltd. is a non-banking financial services company (NBFC) that provides secured business and mortgage loans to micro-entrepreneurs and self-employed individuals in India. They focus on serving individuals who may be underserved by traditional financial institutions, particularly those in the low-income segment, and offer loans backed by property collateral.

Of late, Five Star is under pressure to reduce operational costs while maintaining high service quality and regulatory compliance. The management is considering outsourcing several business processes but is concerned about losing control over critical functions and increasing risk exposure. They need a strategic framework to evaluate outsourcing options, ensuring that only non-core, non-strategic processes are outsourced, and that the company’s core competencies remain protected.

Develop a Strategic Outsourcing Decision-Making Framework for a financial services company aiming to balance cost savings, risk management, and focus on core competencies. How would your framework guide the company in determining which processes to outsource and which to retain in-house?

Research Methodology

Q.1: A manufacturing firm is considering the adoption of a new performance appraisal system. While management is interested in objective metrics such as productivity and error rates, employees are concerned about fairness and transparency. The research consultant must design a study that incorporates both quantitative and qualitative approaches. Sketch set of 5 interview questions and 10 survey questions to back up the study. Collect pilot/dummy data for analysis and present actionable insights.

Q.2: A global consumer goods company has experienced a sharp decline in sales in one of its key markets. The executive team is divided: some advocate for immediate applied research to identify and solve the current sales problem, while others argue for investing in basic research to gain deeper insights into evolving consumer behaviors and market trends. The company has limited resources and must decide which research approach to prioritize, knowing that the choice will impact both short-term performance and long-term competitiveness. Evaluate the decision-making process of a multinational corporation's management team that must choose between conducting applied research to address a sudden drop in sales or investing in basic research to understand long-term market trends. Critique the potential outcomes of each approach and justify which research type would be more effective in this scenario, considering both immediate and strategic organizational needs.

Q.3 (A): In response to the global shift towards remote work, a large services company wants to understand how this change is affecting employee productivity and well-being. The management team is concerned about both the potential benefits and drawbacks of remote work, including issues of work-life balance, collaboration, and performance measurement. The research team must design a study that addresses these complex, interrelated factors while adhering to ethical standards and organizational constraints. Develop a strategic plan for a business research team tasked with investigating the impact of remote work on employee productivity and well-being. Your plan should integrate relevant research philosophies, data collection strategies, and ethical considerations to ensure credible and actionable results.

Q.3 (B): A large healthcare organization is embarking on a transformation initiative to adopt evidence-based management practices. The leadership recognizes the need to consider both measurable outcomes (such as patient satisfaction and operational efficiency) and the subjective experiences of staff and patients. They seek a research plan that leverages multiple philosophical perspectives and advanced analytical tools to guide decision-making. Design a strategic research plan for a healthcare organization aiming to implement evidence-based management practices. How would you integrate different research perspectives (positivism, constructionism, critical realism, pragmatism) to address both objective outcomes and subjective experiences, and what innovative analytical tools would you employ?

Marketing Research

Q1. Vulkanwerk is a British multinational neobank and financial services firm that offers banking services for individuals and businesses. It was founded in July 2015 by British-Austrian businessman Werner Pfund and British-Ukrainian software engineer Vlad Drakul. Vukanwerk has recently launched a new mobile app to provide personalized investment advice. After three months, user downloads are high, but engagement and conversion rates are lower than expected. The research team is tasked with evaluating the campaign’s effectiveness and identifying areas for improvement. They have access to app analytics, customer feedback, and social media interactions.

Given the scenario, how should the research team apply both qualitative and quantitative marketing research methods to evaluate the effectiveness of a new mobile app campaign and recommend improvements?

Q2. Hansini is an Indian multinational conglomerate with a significant presence in the FMCG (Fast-Moving Consumer Goods) sector, particularly in personal care and healthcare products. Lately, Hansini has noticed a decline in the effectiveness of its traditional advertising campaigns. After reviewing market research, the management decides to allocate a larger portion of its budget to social media marketing, attracted by its lower costs and broader reach. The company uses metrics such as website traffic and social media engagement to assess campaign performance but struggles to link these metrics directly to sales growth. The leadership team is debating whether this shift is justified and how to better evaluate advertising ROI.

Evaluate the decision of a consumer goods company to shift its advertising budget from traditional media to social media platforms, considering the cost-effectiveness and reach of each channel. Critique the company’s approach to measuring campaign effectiveness and suggest improvements for data-driven decision-making.

Q3(A). Ganith is an Indian EduTech startup firm offering online math learning programs designed for students from Kindergarten to 12th grade. It aims to help students learn math in a way that fosters understanding of concepts and develops problem-solving skills, rather than rote memorization. Ganith is preparing to launch a new product and wants to ensure its advertising campaign resonates with its target audience. The company plans to use a mix of online, mobile, and social media channels. The marketing manager seeks a research strategy that can pre-test and post-test ads, assess creative effectiveness, and provide actionable insights for campaign optimization.

Design a comprehensive advertising research strategy for a EduTech startup aiming to test and optimize its new product launch campaign across multiple digital platforms. How would you ensure the strategy effectively measures both the creative impact and the return on investment of the campaign?

Q3(B) Aamras Hotels is an Indian hotel chain & hospitality company. It owns and operates 100+ hotels with a total of 9700 rooms in 64 cities across India.  Aamras has recently launched two new resort brands but is unsure about their market positioning and customer awareness. The company wants to segment its customer base, validate findings through expert focus groups, and assess the impact of recent advertising efforts. They require a research plan that uses both qualitative and quantitative data to inform strategic marketing decisions and improve brand awareness. Create a multi-phase marketing research plan that combines qualitative and quantitative methods to identify new market segments and develop tailored marketing strategies for a hospitality business.

Services Marketing

Q1. A leading retail bank has noticed a significant decline in customer retention among its millennial segment. Market research reveals that these customers are dissatisfied with the bank’s digital services, perceive the physical branches as outdated, and feel that staff interactions lack personalization. The bank’s leadership wants to revamp its service offering to better meet the expectations of this demographic. The marketing manager is tasked with developing a comprehensive strategy that leverages the 7 Ps of services marketing to enhance the overall customer experience and improve loyalty. Based on the scenario, how should the marketing manager apply the 7 Ps of services marketing to redesign the customer experience and address the challenges faced by the bank in retaining its millennial customers?

Q2. A global hotel chain has recently experienced a surge in online complaints regarding inconsistent service quality across its properties. In response, the company introduced a service guarantee and empowered frontline staff to resolve issues on the spot. However, customer satisfaction scores remain stagnant, and negative reviews persist. Senior management is concerned about the impact on loyalty and profitability, and seeks a critical evaluation of their current complaint handling and service recovery strategies. Evaluate the effectiveness of a hotel chain’s approach to managing customer complaints and service recovery, particularly in the context of building long-term loyalty and positive word-of-mouth. Critique their use of service guarantees and frontline empowerment, and recommend improvements based on the service–profit chain framework.

Q3(A). As a CRM strategist, design a customer relationship management (CRM) program tailored for a subscription-based online education platform facing high churn and low engagement. Your plan should address the entire customer journey: pre-purchase, service encounter, and post-purchase stages.

Q3(B). Based on the CRM program designed in Q3. (a)., create a campaign that fosters long-term loyalty and encourages existing users to become brand advocates. Explain how this campaign will utilize platform features like community forums, support services, and personalized communications.

Advanced Supply Chain Management

Q.1: Havells India is a prominent electronics manufacturer offering diverse products, including fans, lighting solutions, air purifiers, and water heaters. The company is known for its high-quality, innovative, and energy-efficient products, catering to residential and commercial markets. Havells has been facing persistent delays and errors in its order fulfilment process due to outdated manual billing and fragmented communication between departments. The management is considering a shift towards Business Process Convergence, aiming to replace inefficient manual processes with integrated, technology-driven solutions. The company wants to ensure that this transition not only streamlines operations but also enhances collaboration among supply chain partners and reduces operational costs.

Based on the scenario, how should the supply chain manager apply the concept of Business Process Convergence to eliminate inefficiencies and improve overall supply chain performance in the organisation?

Q.2: Hindustan Unilever Limited (HUL) is India’s leading fast-moving consumer goods (FMCG) company, established in 1933. With a diverse portfolio, HUL manages over 50 well-known brands across 16 FMCG categories, including food and beverages, personal care, home care, and water purification. The company’s longstanding presence in the Indian market has positioned it as a household name synonymous with quality and trust.

HUL is now investing in Advanced Analytics to extract meaningful patterns from its vast supply chain data. The aim is to enhance demand forecasting accuracy, optimize inventory levels, and streamline logistics operations. While the analytics team is confident about the potential for data-driven improvements, some managers are sceptical about the reliability of predictive models and the risk of overfitting or misinterpreting data. The company must decide how to integrate analytics into its decision-making processes and ensure that insights translate into tangible performance gains.

- Evaluate the impact of implementing Advanced Analytics in the supply chain of a fast-moving consumer goods (FMCG) company. Critique how Predictive Analytics can improve decision-making in areas such as demand forecasting, inventory management, and logistics.

- What limitations or risks should the company be aware of, and how can it address them to achieve optimal results?

Q.3 (A): Sandoz is a prominent manufacturer of generic pharmaceuticals and biosimilars, with a diverse portfolio of over 260 molecules that address all major therapeutic areas. The company's commitment to providing high-quality, affordable medicines positions it as a key supplier of generic drugs in Canada. Sandoz is now planning to overhaul its supply chain by adopting the latest IT trends, including cloud computing for centralized data management, analytics for performance prediction, and mobile applications for process automation. The company faces challenges in prioritizing technology investments, managing organizational change, and ensuring that IT initiatives are closely aligned with business goals. The executive board is seeking a strategic framework that will guide the adoption and integration of these technologies, ensuring long-term competitiveness and operational excellence.

Create a strategic framework for the adoption and integration of emerging IT trends—such as Cloud Computing, Analytics, & Mobile Applications—into the supply chain of a pharmaceutical company. Your framework should address technology investment decisions, change management, and the alignment of IT with business objectives. How would you ensure the framework drives sustainable competitive advantage?

Q.3 (B): McVitie's is a British snack food brand owned by United Biscuits. The name is derived from the original Scottish biscuit maker, McVitie & Price, Ltd., established in 1830 on Rose Street in Edinburgh, Scotland. McVitie's is currently struggling with frequent stockouts and excess inventory due to poor coordination with its suppliers. The management wants to implement a Vendor-Managed Inventory (VMI) system, supported by mobile applications for real-time data sharing and analytics for demand forecasting. The goal is to optimize inventory levels, reduce operational costs, and improve service levels. The company seeks a strategic model that ensures seamless coordination between vendors and customers, even as market demand fluctuates unpredictably.

Create a strategic model for implementing Vendor-Managed Inventory (VMI) in a FMCG company, integrating mobile applications and analytics to optimize stock levels and reduce operational costs. How would your model ensure seamless coordination between vendors and customers while adapting to fluctuating market demand?

International Logistics & Supply Chain Management

Q.1: A multinational healthcare equipment manufacturer has been facing significant customer complaints due to late deliveries and high inventory costs. The company’s supply chain relied on outdated forecasting methods and lacked coordination between sales and production, resulting in excessive buffer stocks and a 100+days turnaround time. After appointing a global supply chain manager, the company is considering implementing lean manufacturing and advanced forecasting systems. The management seeks to transform its supply chain to be more responsive and cost-effective in the global market. Based on the scenario, how should the company apply global supply chain management frameworks to redesign its procurement and logistics processes to address the challenges of high inventory levels, long lead times, and poor demand forecasting?

Q.2: A ready to eat/mix food processing company exports goods, several of which are perishable in nature, from South America to Europe and Asia. The company frequently faces delays at ports due to inadequate infrastructure, customs bottlenecks, and inconsistent regulatory enforcement. These issues result in spoilage, increased costs, and dissatisfied customers. The company’s logistics manager is tasked with evaluating how government support and infrastructure improvements could enhance supply chain efficiency and what steps the company should take to advocate for and leverage such support. Evaluate the impact of government infrastructure and regulatory support on the efficiency of an international supply chain for the food processing company. Critique the company’s current approach to managing cross border logistics and recommend how it can better collaborate with government agencies to minimize delays and losses.

Q.3 (A): A rapidly expanding e-commerce Indian retailer is entering the North American and European markets. To support its growth, the company needs to select an international logistics operator capable of handling complex cross-border shipments, diverse customer expectations, and high service levels. The management must evaluate potential 3PL and 4PL partners based on cultural fit, technological infrastructure, range of services, and financial health to ensure seamless and scalable logistics operations. Design a selection framework for choosing an international logistics operator (3PL/4PL) for a fast-growing e-commerce company expanding into North America and Europe, considering factors such as cultural alignment, IT capabilities, service spectrum, and financial stability.

Q.3 (B): A multinational electronic products manufacturing company with suppliers across Asia, Europe, and Africa is struggling with working capital shortages due to long payment cycles and delayed receivables. Suppliers are also facing liquidity issues, impacting their ability to deliver on time. The company wants to implement a global supply chain finance solution that extends payment terms for itself while enabling suppliers to access early payments. The solution must provide real-time visibility and control over the flow of goods and funds. Propose a strategic model for implementing global supply chain finance (GSCF) solutions in a multinational manufacturing company facing working capital constraints and long payment cycles. How would your model optimize cash flow for both the company and its suppliers while minimizing risk and ensuring supply chain visibility?

World Class Operations

Q.1: Elin Electronics Limited is an Indian company specializing in Electronics Manufacturing Services (EMS). They offer a wide range of services, including design and engineering, manufacturing, and supply chain management, primarily serving original equipment manufacturers (OEMs). Elin has recently adopted the Shingo Model for Operational Excellence to improve its operational performance. However, the company is experiencing resistance from employees who are accustomed to traditional management styles and are sceptical about new continuous improvement initiatives. The leadership team recognizes that cultural enablers and alignment are critical for success. The operations team must now apply the principles of the Shingo Model to overcome resistance, foster a culture of respect and humility, and ensure that improvement efforts are sustained throughout the organization.

Given the scenario, how can the operations team apply the Shingo Model for Operational Excellence to address cultural resistance and drive sustainable improvement across the organization?

Q.2: Samsung is currently experiencing fluctuating customer demand and increasing product variety – specifically, for its Smartphones & other devices by expanding its product line to include various models, colours, storage options, and features to cater to different consumer preferences and price points. To address these challenges, the company’s operations team is evaluating the adoption of a Flexible Manufacturing System (FMS) that promises adaptability and efficiency. However, concerns have been raised about the high initial investment, integration with existing processes, and the ability to maintain quality standards.

Evaluate the decision-making process of a company that is considering the implementation of a Flexible Manufacturing System (FMS) to achieve world class operations. Critique the potential benefits and risks associated with FMS adoption and justify whether this strategic move aligns with the company’s goals for quality, cost, and responsiveness.

Q.3 (A): Beclawat Manufacturing Inc., is a mid-sized Canadian manufacturing company that designs and manufactures durable window and door systems, specializing in the marine, rail, transit, and defence industries. They offer a wide range of products, including watertight aluminum and stainless-steel windows, as well as weathertight and watertight doors. Beclawat has been operating with legacy systems and traditional management practices. Facing increasing global competition and customer demands for higher quality at lower costs, the leadership recognizes the need to transform into a world class operation. The company lacks a clear operational strategy, has fragmented quality systems, and inconsistent process controls.

The CEO has tasked you, as an external consultant, to design a Transformation Roadmap that will guide the company through this evolution, ensuring sustainable operational excellence. Design a comprehensive transformation roadmap for a midsized manufacturing company aiming to evolve from traditional operations to world class operations, ensuring integration of strategies, systems, and processes. How would you structure this roadmap to address both immediate operational gaps and long-term competitive advantage?

Q.3 (B): Volkswagen Group is a world-class manufacturer, recognized for its operational excellence, is now under pressure from global customers and regulators to demonstrate leadership in Corporate Social Responsibility (CSR). Volkswagen’s current CSR efforts are fragmented and lack alignment with operational goals. The board asks you to design a strategy that makes CSR an integral part of the company’s operations and reputation, with clear metrics and transparent reporting.

Create a holistic strategy for integrating Corporate Social Responsibility (CSR) into the core operations of a world-class manufacturing company, ensuring that environmental, ethical, and philanthropic responsibilities are embedded in every process. How would you measure and communicate the impact of these initiatives to stakeholders?

Employee Development & Talent Management

Q.1: A global manufacturing company is facing challenges with employee adaptability due to frequent technological changes in its production processes. Many employees feel unprepared for new roles, and productivity has declined. The HR team is considering a new training and mentoring initiative to help employees acquire relevant skills and adapt to the evolving business environment. The initiative must be systematic, starting from job analysis to evaluation, and should be designed to improve both individual and organizational outcomes. How should the HR team apply the steps of the employee development process to create a tailored training and mentoring program that enhances both individual and organizational performance in this context?

Q.2: A large manufacturing firm is facing a skills shortage in advanced robotics maintenance. The HR department must decide between developing an in-house training programme or hiring an external consultant to deliver specialised training. The in-house option promises better alignment with company culture but requires significant upfront investment in trainers and materials. Outsourcing offers access to cutting-edge expertise but may not address unique organisational needs. The board expects a recommendation that balances cost, effectiveness, and long-term talent retention. Critically evaluate the decision-making process of a manufacturing company that is considering whether to invest in in-house employee development programmes or outsource to external vendors. What factors should be weighed, and how should the company justify its final choice to stakeholders?

Q.3 (A): A large manufacturing firm is embarking on a digital transformation journey, introducing advanced automation and data analytics across its plants. Many employees lack the necessary digital skills, and there is resistance to change among long-tenured staff. The company wants to launch a learning and development program that not only imparts new technical skills but also encourages a mindset of continuous improvement and adaptability. Devise a blended learning and development program for a large manufacturing firm aiming to upskill its workforce for advanced automation and digital transformation. The program should balance formal training, mentoring, and experiential learning, while fostering a culture of continuous improvement.

Q.3 (B): Design a concise talent management strategy for a global retail chain facing challenges in workforce diversity, skill obsolescence, and employee engagement. Focus on two key initiatives for each of the following areas: recruitment, development, and retention. Briefly explain how these initiatives foster an inclusive organizational climate and align with business goals.

International HR Practices

Q.1: A multinational corporation is sending a senior manager and their family to lead a new subsidiary in Japan. The manager has strong technical skills but limited exposure to Japanese culture, and their spouse is concerned about language barriers and adapting to local customs. Previous expatriate assignments have failed due to poor family adjustment. The HR department is tasked with developing a comprehensive pre-departure training program to address these challenges and ensure a successful transition. Based on the scenario, how should the HR team design a pre-departure training program to ensure both the expatriate and their family are adequately prepared for cultural and language differences in the host country, thereby minimizing the risk of assignment failure?

Q.2: A European technology firm with subsidiaries in Asia, North America, and Africa is facing increasing dissatisfaction among both expatriate and local employees regarding compensation packages. Expatriates feel that hardship allowances and tax equalization are insufficient, while local employees perceive inequity compared to their expatriate colleagues. The HR team is under pressure to design a compensation system that is fair, competitive, and compliant with diverse local regulations, while also managing costs and supporting talent retention. Evaluate the effectiveness of the company’s international compensation strategy in balancing equity, motivation, and cost control across its global subsidiaries. Critically assess the challenges faced and propose justified recommendations for improving the compensation framework to address both expatriate and local employee concerns.

Q.3 (A): A global technology firm has experienced a high rate of expatriate assignment failures, primarily due to the inability of expatriates’ families to adjust to new cultural and linguistic environments. The HR director is tasked with overhauling the predeparture training process to ensure both employees and their families are better prepared for international assignments. The company operates in diverse regions with significant cultural and language differences. Design a comprehensive pre-departure training program for expatriates and their families that addresses both cultural and language adaptation.

Q.3 (B): A global financial services firm has noticed significant differences in employee attitudes towards HRM, performance appraisal, and work-life balance between its European, Asian, and American offices. These differences have led to inconsistencies in performance outcomes and employee satisfaction. The HR leadership seeks a new performance management system that is culturally sensitive, fair, and aligned with the company’s strategic objectives. Design a cross-cultural performance management system that accommodates varying attitudes towards HRM and work-life balance in different regions.

Strategic HRM

Q.1: Aditya Communications Ltd., a leading IT company, is experiencing high employee turnover and low motivation among its young workforce. The company’s traditional culture, rigid compensation structures, and lack of challenging assignments have led to dissatisfaction. The HR head has been tasked with transforming HR practices to support a more dynamic, performance-driven environment. The leadership expects HR to play a strategic role in aligning people practices with the company’s growth strategy and to address the identified issues through a structured approach. Based on the scenario, how should the HR team apply the strategic human resource management (SHRM) process to address the challenges of low employee motivation, untrained manpower, and lack of career growth opportunities, ensuring alignment with the company’s long-term business objectives?

Q.2: Infosys, an Indian MNC, provides consulting and IT services to a Fortune 500 client specializing in office products. The client seeks to efficiently manage product lifecycles and reduce costs. Infosys’s SHRM team is tasked with ensuring organizational alignment, employee satisfaction, and resolving issues related to quality, culture, and structure. The SHRM team must balance the client’s business needs with the strategic management of human resources. Evaluate the strategic integration of HRM and business strategy at Infosys in the context of its client’s need to manage product lifecycles and reduce costs. Critique the SHRM team’s approach to aligning HR policies with business requirements and recommend how Infosys could further leverage SHRM to create competitive advantage for both itself and its client.

Q.3 (A): A leading services firm is experiencing high employee turnover, particularly among its most skilled professionals, due to aggressive recruitment by competitors and limited career development opportunities. The company’s business strategy emphasizes innovation, customer focus, and market expansion. The HR team is challenged to develop a strategic talent acquisition and retention plan that aligns with business objectives, addresses current workforce gaps, and builds a sustainable talent pipeline for the future. Create a strategic talent acquisition and retention plan for a company facing high employee turnover and intense competition for skilled professionals.

Q.3 (B): A global manufacturing company is experiencing disruptive technological advancements and heightened competition in its key markets. The executive team recognizes that traditional HR practices are no longer sufficient to support the company’s long-term objectives. They seek to integrate HR strategy with the overall corporate strategy to drive innovation, agility, and sustained performance. The HR Director is tasked with developing a new approach that ensures alignment between HR and business goals, while also adapting to both external market forces and internal cultural dynamics. Suggest a framework for aligning HR strategy with corporate strategy.

Treasury Management in Banking

Q1. India is experiencing a rise in external debt and a decline in foreign exchange reserves held by the RBI, while interest rates and inflation are falling indicating a likely appreciation of the Indian Rupee (INR). These macroeconomic conditions pose significant currency risk for both the central bank and corporate entities.

In the context of the above scenario Apply your knowledge of currency risk management to: Explain how the Reserve Bank of India (RBI) can apply internal and external techniques to manage the Balance of Payments (BoP) under these circumstances and Suggest, justify appropriate internal and external strategies that corporates can use to manage currency risk associated with External Commercial Borrowings (ECBs) and import payments in light of a strengthening INR.

Q2. Critically evaluate the role of the Clearing Corporation of India (CCIL) in the trading and settlement of Forex Spot and Forward Derivatives for bankers and FX-retail corporates. How has CCIL’s intervention impacted the traditional roles of platforms like Thomson Reuters and brokers in India’s forex market? Support your evaluation with relevant examples or data.

Q3(A). Explain, with an example, the impact on a bank’s profitability and the lending rates offered to customers when the Repo Rate is decreased and increased, respectively, by the RBI. You are required to construct a real-life or hypothetical scenario to demonstrate how changes in the Repo Rate influence a bank’s profitability and lending decisions.

Q3(B)The Reserve Bank of India (RBI) employs monetary policy tools such as the Cash Reserve Ratio (CRR) and Statutory Liquidity Ratio (SLR) to manage liquidity and ensure financial stability in the economy.

In context to the given scenario, imagine a scenario where the RBI decides to reduce both CRR and SLR to address sluggish economic growth.

Create a well-structured explanation that highlights the impact of this policy action on the following aspects: Liquidity in the banking system, prevailing market interest rates and Banks’ overall profitability Further, formulate a logical justification, supported by an example, to explain why and under what macroeconomic conditions the RBI would choose to reduce CRR or SLR.

BBA Assignments

Business Communication

Q.1: A cross-functional project team within a large corporation is facing internal disagreements over resource allocation and project timelines. Tensions are rising, and communication has become strained, threatening project success. The project manager recognizes the need to apply negotiation skills, particularly active listening and emotional intelligence, as emphasized by Michael Wheeler, to facilitate constructive dialogue, uncover hidden interests, and reach a mutually acceptable solution. In the context of a cross-functional project team, how can the application of active listening and emotional intelligence improve negotiation outcomes and resolve internal conflicts?

Q.2 (A): Usha Company, a globally positioned organization, has implemented an online platform for instant messaging, project management tools for departmental coordination, and uses social media and blogging for customer engagement and brand management. Despite increased productivity and engagement, the company faces persistent issues such as cybersecurity threats, information overload, and challenges in maintaining a consistent brand voice. Usha is committed to periodically adjusting its digital strategies to address these concerns. Critically evaluate Usha Company's approach to integrating digital communication tools for both internal collaboration and external engagement. Considering the ongoing challenges of cybersecurity threats, information overload, and maintaining a consistent brand voice, what improvements would you recommend to enhance the effectiveness and resilience of their digital communication strategy?

Q.2 (B): A large manufacturing company is rolling out a new digital workflow system. The HR manager must communicate this change to employees across departments, some of whom are resistant or anxious. She uses the PAIBOC model to structure her message, focusing on purpose, audience, information, benefits, objections, and context. Despite her efforts, feedback indicates that some employees remain confused or unconvinced. Evaluate the application of the PAIBOC model in crafting a persuasive internal communication about a major organizational change. What are the strengths and limitations of using this model in ensuring message clarity and employee buy-in, and how might you adapt it for diverse audiences?

Essentials of IT

Q.1: Mike, a sales manager at a small electronics company, tracks monthly sales data for laptops, smartphones, and accessories from January to June. He wants to visualize this data to compare category performance and identify trends. Mike is familiar with Excel’s various chart types but is unsure which to use for clear communication of both trends and category comparisons. He must present his findings to the management team, who expect actionable insights and visually compelling charts. Based on the scenario, how should Mike apply his knowledge of different Excel chart types to effectively visualize and compare the sales performance of laptops, smartphones, and accessories over six months? Discuss which chart types he should select for trend analysis and category comparison, and justify your recommendations using relevant chart selection frameworks.

Q.2 (A): A national sales organization operates across multiple regions and tracks sales data for hundreds of products. The executive team relies on a dashboard built in Excel, which uses PivotTables and slicers to filter and visualize sales by region, product, and time period. However, some executives have raised concerns about the dashboard’s responsiveness and the clarity of insights when multiple slicers are applied simultaneously. The analytics team is tasked with evaluating the current approach and recommending improvements. Assess the effectiveness of using PivotTables with slicers for real-time sales performance monitoring in a geographically dispersed sales organization. What limitations might arise?

Q.2 (B): Ms. Priya, owner of Elite Electronics, has announced a bonus scheme for sales associates based on their sales figures. She instructs Raj, the finance manager, to use specific colors in Excel to highlight associates eligible for different incentive tiers. With over 200,000 units sold across multiple locations, the dataset is extensive. Raj must ensure that the formatting is both accurate and easily interpretable by management and staff. Critically assess the decision to use color-based conditional formatting (blue for 5,000+ units, yellow for 3,000–4,999 units) for incentive eligibility at Elite Electronics. What are the strengths and limitations of this visual approach in large-scale data management, and how could the process be improved to ensure accuracy and clarity for all stakeholders?

Financial Accounting

Q.1: The following transactions took place in the books of Mr. Aman during the month of July 2025.

Date	Transactions
July 1	Started business with cash Rs.50,000
July 3	Purchased goods for cash Rs.15,000
July 5	Sold goods for cash Rs.10,000
July 8	Paid rent Rs.2,000
July 10	Purchased furniture Rs.5,000
July 15	Received cash from Ram Rs.3,000
July 20	Paid to Shyam Rs.2,500

 

You are required to:

1. Pass journal entries for the above transactions.

2. Post them into ledger accounts

3. Prepare a Trial Balance as on 31st July 2025.

Q.2 (A): An electronics company manufactures air conditioners in April but does not record the revenue until the products are sold in July. However, the company records the electricity and raw material costs related to the production in April itself.

a) Identify and explain the two accounting concepts applied in this situation.

b) Why is it important to follow these concepts in financial reporting?

Q.2 (B): The following 5 errors were found in the books of Ananya Traders after preparing the trial balance. You are required to:

a) Identify the type of error (e.g., error of principle, omission, commission, etc.)

b) Pass necessary rectifying journal entries.

Errors Identified:

1. Rs.800 paid for stationery was wrongly debited to Purchases A/c.

2. A sale of Rs.2,000 to Mohan was recorded as Rs.200 in the sales book.

3. Rs.1,500 paid for salary was debited to Wages A/c.

4. Cash Rs.700 received from Sohan was posted as Rs.70 to Sohan’s account.

5. Purchase of goods Rs.3,000 from Rahul was completely omitted from the books.

Micro Economics

Q.1: A luxury watch brand, Elite Timepieces, has recently increased the price of its flagship gold-plated model from Rs.1,50,000 to Rs.1,80,000. Surprisingly, sales have gone up instead of falling. The marketing team attributes this to the watch’s perceived status symbol value among high-income consumers. In another case, a staple food item, wheat flour, sees no reduction in demand despite a 15% price increase, as it is a basic necessity for most households.

From the above scenarios, identify which exceptions to the Law of Demand are being demonstrated. Apply your understanding of demand analysis to explain why demand behaves differently in each case and how these exceptions can influence pricing decisions for businesses.

Q.2 (A): EcoDrive Motors, a mid-sized electric vehicle (EV) manufacturer, has observed a significant change in its sales pattern. Over the past six months, government policies have introduced higher subsidies for EV buyers, charging infrastructure has expanded in urban areas, and petrol prices have reached record highs. In addition, several environmental documentaries have raised public awareness about carbon emissions, increasing consumer preference for EVs. Interestingly, EcoDrive’s sales have surged even though the company has kept prices unchanged.Evaluate the above scenario to determine whether the change in sales represents a shift in the demand curve.

Justify your answer by identifying and explaining the key factors responsible for the shift. Critically assess how EcoDrive Motors can leverage these factors to create a long-term competitive advantage while ensuring sustainable growth in the EV market.

Q.2 (B): FreshBloom Organics, a premium grocery chain, has introduced three new products:

1. Organic Mangoes – priced at Rs.300 per kg, available only during summer.

2. Whole Wheat Bread – priced at Rs.50 per loaf, purchased regularly by most customers.

3. Almond Milk – priced at Rs.250 per litre, targeted at health-conscious and lactose-intolerant consumers.

After a recent price change, the sales data showed the following patterns:

- A small price drop in organic mangoes led to a disproportionately large increase in quantity demanded.

- A moderate price rise in whole wheat bread caused only a slight decline in sales.

- A slight price increase in almond milk led to a sharp fall in sales volumes.

Analyze the above scenario and identify the type of price elasticity of demand applicable to each product (perfectly elastic, perfectly inelastic, relatively elastic, relatively inelastic, or unitary elastic). Justify your answer for each product by interpreting the relationship between percentage change in price and quantity demanded. Finally, recommend how FreshBloom Organics should adjust pricing and marketing strategies for each product to maximize overall revenue while maintaining customer loyalty.

Organization Behaviour & HRM

Q.1: Amore, a global e-commerce leader, has experienced rapid growth but faces significant HR challenges, particularly employee burnout and high turnover in its fulfillment centers. The company operates in a high-pressure environment, especially during peak seasons, which has raised concerns about employee well-being and retention. While Amore has implemented programs like ‘Work Well’ and advanced safety protocols, the HR team is now tasked with developing a more strategic approach to align HR practices with business objectives, ensuring both employee satisfaction and operational excellence.

Based on the scenario, evaluate the effectiveness of applying Strategic Human Resource Management (SHRM) principles in addressing burnout and turnover at Amore’s fulfillment centers while maintaining competitiveness.

Q.2 (A): A mid-sized manufacturing firm is considering revising its management practices to boost employee engagement and output. The HR Director references the Hawthorne Experiments, which highlighted the importance of social and emotional factors in productivity. Some senior managers are skeptical, arguing that these findings may be outdated given today’s technological and structural changes.

Apply the insights from the Hawthorne Experiments to recommend how the firm could design management practices that address both employee motivation and productivity in the current workplace context.

Q.2 (B): Southwest Airlines has built a reputation for prioritizing employee attitude and cultural fit during recruitment, believing that technical skills can be taught but attitude cannot. This approach has contributed to high employee engagement, low turnover, and strong customer service. However, as the airline industry evolves, questions arise about whether this strategy remains optimal for sustaining competitive advantage and operational excellence.

Analyze how this approach shapes organizational culture, employee engagement, and customer service outcomes. In your analysis, highlight both the strengths and possible limitations of relying primarily on attitude in recruitment, and explain how these factors affect the airline’s long-term performance.

Principles of Management

Q.1: A multinational corporation is preparing to enter three new international markets over the next five years. The expansion requires alignment of long-term vision, market specific strategies, operational adjustments, and risk management. The leadership team must ensure that each type of plan is effectively integrated to address market entry, local adaptation, and unforeseen challenges. The company seeks to maintain its brand identity while customizing offerings for each region.

Critically evaluate the effectiveness of applying different types of plans (strategic, tactical, operational, contingency) in supporting the company’s five-year international expansion. Identify potential shortcomings in the planning process and recommend improvements to ensure seamless coordination across markets while maintaining brand consistency and adaptability.

Q.2 (A): A multinational corporation is planning to expand into a new international market. The CEO wants to decide whether to make the decision individually or involve a cross-functional team representing diverse regions and departments.

Using your understanding of decision-making approaches, suggest which method would be more effective in this scenario. Apply relevant principles to justify your choice, considering the company’s culture of valuing both efficiency and inclusivity.

Q.2 (B): A growing e-commerce company has recently diversified into electronics, fashion, and grocery segments. As the number of departments increases, the CEO is noticing coordination issues, duplication of work, and slower decision-making. The leadership team is debating whether to continue with the existing functional structure or shift to a divisional structure based on product lines.

Analyze the challenges the company is facing under its current organizational structure and recommend whether adopting a divisional structure would address these issues effectively.

Business and Allied Law

Q.1: Tech Innovators, a partnership firm, is considering admitting the 17-year-old son of one of its partners to the benefits of the partnership. The existing partners want to encourage the minor’s involvement but are concerned about his legal status, liability for losses, and participation in management. They also want to ensure that the partnership deed and firm’s operations remain compliant with the Indian Partnership Act, 1932, and that the minor’s rights and obligations are clearly defined. How should the partners of 'Tech Innovators' apply the legal provisions regarding the position of a minor in a partnership firm under the Indian Partnership Act, 1932, to manage the admission of a partner’s 17-year-old son? Discuss the rights, limitations, and necessary steps to ensure compliance and protect the interests of all parties.

Q.2 (A): Ravi works as an accountant in ABC Traders. While processing online payments to vendors, he mistakenly transfers Rs.50,000 to Mr. Sharma’s account instead of Rs.5,000. The mistake happened because two vendor accounts had similar names, and Ravi clicked the wrong beneficiary. Mr. Sharma is not a vendor of ABC Traders and had no prior dealings with them. Upon receiving the unexpected credit, he assumed it might be a refund for some old transaction and immediately used the money to pay off his personal bills. When ABC Traders discovered the error three days later, they contacted Mr. Sharma, explained the mistake, and demanded the return of Rs.50,000. Mr. Sharma refused, claiming that he had already spent the money and believed it was legitimately his.

Questions:

1. Under the Indian Contract Act, 1872, does Mr. Sharma have a legal obligation to return the money?

2. Which section of the Act applies, and what is the principle behind it?

3. If Mr. Sharma has already spent the amount, can ABC Traders still recover it from him? Give reasons.

Q.2 (B): EcoFresh Beverages launched a bottled juice brand, “PureNature,” claiming on its packaging and advertisements that the juice contained “100% natural ingredients, no added sugar, and zero preservatives.” The product became popular and sold across India. After six months, an independent lab tested multiple bottles from different batches and found that the juice contained artificial sweeteners and chemical preservatives exceeding permissible limits. Several consumers reported allergic reactions and health issues after consuming it. Consumer activists began raising awareness on social media. Many customers felt cheated, but most were hesitant to file individual complaints because of the effort and cost involved. A prominent state- level consumer association decided to file a single case representing 2,000 affected buyers, seeking compensation, product recall, and corrective advertising from EcoFresh. EcoFresh defended itself by claiming that the preservatives were “within safe limits” and that any misleading wording was “a minor labelling oversight” not amounting to unfair trade practice.

Questions:

1. Can the consumer association maintain this complaint as a class action suit under the Consumer Protection Act, 2019?

2. Analyse the advantages and challenges of filing a class action suit in this case.

3. If you were the judge, what factors would you consider in deciding whether EcoFresh’s conduct amounts to an unfair trade practice?

Consumer Behaviour

Q.1: A leading FMCG company is launching an eco-friendly detergent in a highly competitive market. The product is priced slightly higher than conventional options but offers unique environmental benefits. The marketing team is tasked with designing a campaign that not only highlights the product’s features but also guides consumers through the entire decision-making process—from problem recognition to post-purchase behavior. The team must consider how to appeal to both rational motives (such as cleaning efficiency and value for money) and emotional motives (such as pride in making sustainable choices), while also addressing potential cognitive dissonance after purchase. Based on the scenario, how should the marketing team apply the five-stage consumer decision-making model to develop a campaign for a new eco-friendly detergent, ensuring each stage addresses both rational and emotional buying motives to maximize consumer engagement and conversion?

Q.2 (A): Emma, a marketing professional, recently purchased a new smartphone. Her decision was shaped by a strong brand image, positive past experiences, and exposure to visually striking advertisements. Despite encountering some negative customer reviews, Emma largely dismissed them, focusing instead on information that confirmed her favorable view of the brand. This selective perception led her to overlook potential product issues, reinforcing her loyalty and satisfaction with the purchase. Critically evaluate how Emma’s selective perception influenced her response to both positive and negative information about the smartphone brand. In your assessment, consider the roles of prior experience, brand loyalty, and the filtering of contradictory data. Briefly explain what improvements marketers could make to address such selective perception in similar consumer scenarios?

Q.2 (B): A renowned luxury automobile manufacturer is planning to launch a new flagship model in multiple international markets. The marketing team is debating whether to focus on the car’s status and exclusivity (esteem and power needs), its advanced safety and comfort features (safety and physiological needs), or its community- building initiatives (affiliation and social needs). The team must also consider how to appeal to achievement-oriented consumers who value personal success. The campaign must balance these motivations to attract a broad yet loyal customer base. Critically evaluate how a global luxury automobile brand can leverage both Maslow’s hierarchy of needs and the trio of needs (power, affiliation, achievement) to design a marketing campaign that appeals to diverse consumer motivations. Briefly explain what potential conflicts or synergies might arise when targeting multiple motivational drivers.

Digital Marketing

Q.1: A local fitness studio in Mumbai is launching a new membership drive and wants to use Google Ads to attract new customers. The studio’s owner has noticed that previous online ads reached a broad audience, resulting in low conversion rates and wasted budget. The campaign manager is now tasked with refining the targeting strategy using Google Ads’ advanced options, including location (city, radius), demographics (age, gender, income), and interests (fitness, wellness). The goal is to ensure that ads are shown only to users most likely to visit the studio and sign up for a membership. How should the campaign manager apply Google Ads’ targeting options (location, demographics, interests) to design a campaign for a local fitness studio, ensuring the ads reach the most relevant audience and drive in-store sign-ups?

Q.2 (A): A mid-sized e-commerce company has invested heavily in on-page SEO, focusing on high-quality content, fast-loading mobile pages, and a robust internal linking structure. However, their off-page efforts—such as acquiring backlinks and engaging on social media—are minimal. Despite improved user experience metrics, their organic traffic growth has plateaued, and competitors with strong off-page SEO are outranking them. Assess the decision of a mid-sized e-commerce company to prioritize on-page SEO elements such as content quality, mobile optimization, and internal linking over off-page strategies like backlink building and social media engagement. Critique this approach in the context of current SEO best practices and justify how a more balanced strategy could impact their search rankings and user engagement.

Q.2 (B): Dove’s 'Real Beauty Sketches' campaign went viral, garnering over 114 million views and extensive media coverage. The campaign used emotional storytelling to challenge self-perceptions of beauty, but also faced criticism for potentially reinforcing certain beauty standards and for perceived corporate motives. As a marketing strategist, you are tasked with assessing the campaign’s impact on brand perception and recommending ways to address public criticism while maintaining the campaign’s positive momentum. Critically evaluate the effectiveness of Dove’s 'Real Beauty Sketches' campaign in achieving both emotional engagement and brand reinforcement, considering the potential criticisms regarding societal beauty standards and corporate authenticity. How should Dove address these criticisms to sustain long- term brand trust and relevance?

Financial Management

Q.1: Minds Ltd., an electronics manufacturing company, is evaluating two financing alternatives for raising Rs.50 lakhs to fund a new project. The company expects a constant EBIT of Rs.20,00,000 per year from the project.

The two financing plans are:

- Plan A (Equity Financing): Issue 50,000 equity shares at Rs.100 each.

- Plan B (Debt-Equity Mix): Issue 25,000 equity shares at Rs.100 each and raise Rs.25 lakhs through 10% debt. The corporate tax rate is 30%. Required:

a) Calculate the EPS under both financing plans.

b) Identify the financial leverage break-even point for EBIT (i.e., the level of EBIT where both options result in the same EPS).

c) Which option should the company prefer at the given EBIT level of Rs.20,00,000 and why?

Q.2 (A):  Ananya, a 21-year-old recent BBA graduate in India, receives two job offers. One offers her a joining bonus of Rs.1,00,000 today, while the other offers Rs.1,20,000 after 2 years. She wants to make a financially sound decision based on the Time Value of Money. Assume that the average bank interest rate (compounding annually) is 9% per annum.

Question:

As a financial advisor, help Ananya understand the time value of money and advise her which option is better. Show your working using the concept of present value (PV) and explain why time plays a crucial role in this decision.

Q.2 (B): Zeon Ltd. is evaluating a project that requires an initial investment of Rs.5,00,000.

The project is expected to generate the following yearly cash inflows:

Year	Cash Inflow (Rs.)
1	1,00,000
2	1,20,000
3	1,30,000
4	1,10,000
5	1,50,000

 

The company's cost of capital is 10%.

Question:

a) Calculate the Net Present Value (NPV) of the project.

b) Based on your result, should the company accept the project? Justify your answer.

International Business & Export Import Management

Q.1: An Indian textile company is expanding into South America, encountering unexpected challenges such as sudden changes in import duties due to political shifts, economic instability affecting demand, and cultural differences in fabric preferences. Additionally, environmental factors like severe weather disrupt supply chains. The company has begun working with local distributors, adapting product designs, and leveraging e-commerce, but seeks a structured approach to analyze and respond to these diverse macro-environmental forces. Based on the scenario, how should the company apply the PESTLE framework to identify and address the key macro- environmental challenges it faces when entering the South American market, and what practical steps can it take to adapt its international business strategy accordingly?

Q.2 (A): A European pharmaceutical company is planning to expand into an emerging market known for its complex regulatory environment, frequent policy changes, and opaque administrative procedures. The company faces delays in obtaining licenses, unpredictable compliance costs, and occasional requests for informal payments. Senior management is divided: some believe the market’s growth potential outweighs the risks, while others are concerned about operational inefficiencies and reputational damage. The board seeks your evaluation of the situation and recommendations for moving forward. Critically evaluate the decision of a multinational corporation to enter an emerging market where bureaucracy, red tape, and lack of transparency are prevalent. What strategies should the company adopt to overcome these challenges, and how can it balance the risks and opportunities to ensure sustainable growth?

Q.2 (B): A European fast-moving consumer goods (FMCG) company is expanding into India and Brazil. The marketing team proposes significant product modifications and localized campaigns to appeal to local tastes and cultural norms. However, the global brand manager is concerned that excessive adaptation may dilute the brand’s identity and increase operational complexity. The company must decide on the optimal degree of localization versus standardization. Critique the approach of customizing products and marketing strategies to local consumer preferences in emerging markets. How should a multinational balance global brand consistency with local adaptation, and what are the potential consequences of each approach?

Sales Management

Q.1: GlobalFoods, an established packaged foods company, is entering a new international market with distinct consumer behaviors and limited historical sales data. The management team must develop a sales forecast to guide production, distribution, and marketing investments. They are evaluating various forecasting methods, including qualitative approaches like jury of executive opinion and quantitative models such as regression analysis. The team must weigh factors such as the availability of reliable data, the need for forecast precision, and the complexity of the new market environment to make an informed methodological choice. How should the management team select the most appropriate sales forecasting method for their new market entry, considering data availability, forecast accuracy, and market complexity?

Q.2 (A): A global consumer electronics company has shifted to a remote sales model, with team members located in different countries and time zones. The sales manager, Maria, is responsible for coordinating efforts, maintaining motivation, and ensuring alignment with company objectives. She must navigate cultural differences, communication barriers, and the lack of face-to-face interaction while driving sales growth in a highly competitive market. Assess the challenges and opportunities faced by a sales manager in a global consumer electronics firm who must lead a remote, cross-functional sales team across multiple time zones. What competencies are most critical for success in this environment, and how should the manager adapt traditional sales management practices to ensure high performance and collaboration?

Q.2 (B): A fast-growing e-commerce startup, previously focused on a single metropolitan area, is expanding its operations nationwide. The management team is considering a geographic-based sales force structure to better address regional customer preferences and logistics. While this approach promises improved local responsiveness, there are concerns about maintaining consistent brand messaging and efficient coordination across regions. The company must evaluate whether this structure will support its growth objectives or introduce new operational risks. Critique the decision of a rapidly growing e-commerce startup to adopt a geographic-based sales force structure as it expands into new national markets. What are the key considerations in ensuring this structure supports both local responsiveness and overall brand consistency, and how would you address potential coordination challenges?

Start Your Startup

Q.1: Riya, a young engineering graduate, is debating whether to join her family’s stable manufacturing business or start her own venture in sustainable packaging. She knows starting up involves risk, resilience, and creative problem-solving, but her parents argue that security and predictability matter more. If you were advising Riya, how would you explain the “startup mindset” and its importance in her decision-making?

Q.2: Amit launches a food delivery startup in a mid-sized city. He focuses on fast delivery, but soon realizes customers are more concerned about healthy meal options and reliability of service. His competitors are already offering discounts and speed, yet customers still complain about quality and consistency. If you were Amit, how would you apply the concept of understanding customers and value proposition to reposition the startup?

Q.3: Neha is launching an edtech startup that offers online coding lessons for school students. She is debating between two options:

i. Charging a monthly subscription for unlimited classes.

ii. Charging per course/module as students’ progress.

She also wonders how her choice of business model will affect scalability and customer retention.

(a) Explain the importance of selecting the right business model for Neha’s startup.

(b) Discuss possible revenue streams Neha can adopt to balance profitability and customer satisfaction.

 

Business Communication

Q1. A marketing team aims to boost brand awareness and engagement. How can they effectively utilize information and content-sharing sites by curating relevant content and fostering user-generated contributions?

Q2. A TechEd company    faces financial difficulties, necessitating the termination of annual bonuses and a 15% staff reduction. From a business communication perspective, what key elements should TechEd's management consider when planning and drafting their announcement to employees to ensure the negative news is delivered effectively, minimizes negative emotional impact, and preserves employee trust and morale?

Q3(A). A recent graduate struggles to articulate their diverse experiences into a cohesive professional narrative. How can "Writing the Story of You" be instrumental in crafting a compelling resume that resonates with potential employers?

Q3(B) A job seeker is struggling to differentiate their resume in a highly competitive market, often feeling their applications are generic. How can "Adapting Your Resume to Your Audience" be leveraged to create a more impactful and targeted application?

Financial Accounting

Q1. Apply the accounting cycle to a mid-sized technology company that is transitioning from manual to automated accounting systems. How would you ensure the accuracy and consistency of financial records throughout each stage of the cycle, and what challenges might arise during this transition?

Q2. A firm’s trial balance as at 31st March 2024 shows: - Opening Inventory: Rs.3,00,000 - Purchases: Rs.12,00,000 - Sales: Rs.18,00,000 - Sales Returns: Rs.60,000 - Wages: Rs.1,50,000 (includes Rs.30,000 paid in advance for next year) - Carriage Inward: Rs.40,000 - Carriage Outward: Rs.25,000 - Administrative Expenses: Rs.1,20,000 (Rs.10,000 outstanding) - Rent Paid: Rs.90,000 (includes Rs.20,000 prepaid) - Depreciation on Equipment: To be provided at 12% p.a. on Rs.5,00,000 (equipment purchased 1st July 2023) - Bad Debts: Rs.12,000 - Provision for Doubtful Debts (1st April 2023): Rs.18,000 - Sundry Debtors: Rs.2,00,000 - Additional Provision required: 6% of closing debtors after bad debts - Accrued Commission Income: Rs.15,000 (not yet recorded) - Capital: Rs.8,00,000 - Drawings: Rs.1,20,000 - Closing Inventory (physical count): Rs.2,50,000 Required: Prepare the Income Statement for the year ended 31st March 2024, incorporating all necessary adjustments, and compute the closing value of Sundry Debtors to be shown in the Balance Sheet. Show all workings and justify each adjustment.

Q3 (A) Create a comprehensive framework for a multinational corporation to ensure the effective application of accounting concepts and conventions (such as consistency, conservatism, disclosure, and materiality) in its financial reporting, especially during periods of financial uncertainty. Justify how your framework would maintain stakeholder trust and regulatory compliance.

Q3 (B) Formulate a comprehensive approach reporting for a conglomerate with multiple subsidiaries to present consolidated financial statements, including the statement of changes in equity, that align with both Indian and international financial reporting standards, and address challenges related to minority interests and cross-border operations.

Marketing Management

Q1. Apply the concept of buying decision behavior to recommend how a new brand entering the snack food market should tailor its marketing strategies for consumers exhibiting variety-seeking behavior. Justify your recommendations using relevant consumer behavior theories.

Q2. Analyze how changes in economic conditions, such as inflation or recession, can influence a company’s pricing strategy, and evaluate the steps a company should take to maintain profitability and brand value during such periods.

Q3(A) Design a product mix strategy for a company seeking to expand its market presence by introducing new product lines and variations, while maintaining brand consistency and customer loyalty.

Q3(B) Design a customer value-driven marketing plan for a mid-sized organic snack company facing increased competition from larger firms, ensuring the plan leverages digital marketing, product differentiation, and customer relationship management for long-term success.

Micro Economics & Macro Economics

Q1. You are a market analyst working with a leading Indian retail chain that offers both premium and budget product lines across multiple categories such as groceries, personal care, and home essentials. The company has recently observed that changes in the prices of certain items and shifts in consumer income are affecting customer purchasing patterns, particularly in the FMCG segment. The management has asked you to analyze how the income effect, price effect, and substitution effect influence consumer choices and equilibrium in such a dynamic retail environment.

Using practical examples from the Indian retail sector—such as consumers choosing between branded atta (wheat flour) and local alternatives, or shifting from premium to budget shampoos—analyze how these economic concepts impact consumer equilibrium and inform product placement and pricing strategies.

Q2. Assess the limitations and exceptions to the law of demand and law of supply    and argue how understanding these exceptions is crucial for policy makers and business leaders in volatile markets.

Q3(A). Devise a comprehensive production strategy for a manufacturing firm facing increasing demand, ensuring optimal utilization of both fixed and variable factors in the short run and the long run. Justify your approach by applying the Law of Variable Proportions in the short run and Returns to Scale in the long run to align production theory with practical planning, thereby ensuring resource efficiency and market responsiveness.

Q3(B). Critically evaluate the market structure of the aviation industry, where a limited number of large airlines dominate air travel routes both domestically and internationally. Identify and justify the most appropriate market structure for this industry and analyze key features such as price rigidity, non-price competition, and high entry barriers. Assess how these features influence market behavior, pricing strategies, and competition.

Organizational Behavior

Q1. Ravi is a project manager at a fast-growing fintech startup in Pune. Over the past few weeks, the team has been working on a critical product launch with tight deadlines. Several team members have reported increased fatigue, irritability, and even minor health issues. Ravi observed that although productivity hasn't dropped significantly, the team’s morale is declining, and absenteeism is slightly rising. Some employees have expressed feeling overwhelmed due to excessive workload, lack of work-life balance, and unclear expectations from leadership. Using the types and sources of stress evident in the case analyze the case. How can Ravi apply appropriate stress management strategies to address the issues? Support your answer with relevant concepts.

Q2. Varnika Robotics, an emerging player in the field of industrial automation in Pune, was known for its innovation-driven culture and highly skilled workforce. The company recently appointed Mr. Shaan Mehra as the head of the R&D division. A highly qualified professional with international exposure, Shaan brought with him a data-driven approach and a strong belief in transformational leadership. Shaan immediately implemented weekly brainstorming meetings, encouraged knowledge sharing, and introduced a mentorship model for junior engineers. While many welcomed his collaborative style and openness to experimentation, a few senior team members who were used to a more directive and hierarchical style of leadership under the former head, expressed discomfort and resistance. As project delays and internal friction began surfacing, the CEO, Ms. Pallavi Deshmukh, started questioning whether Shaan’s leadership style was the right fit for the current context of the team. Evaluate the effectiveness of Shaan Mehra’s leadership approach in the context of the current team dynamics at Varnika Robotics. Should the company continue with this style or consider a change? Justify your answer with leadership theory.

Q3(A) At BlueNova Textiles, a Surat-based firm, management launched a sustainability drive urging eco-friendly practices. While many supported the move, Meera, a senior supervisor, dismissed it as “extra work with little value.” Aarav, the new sustainability officer, believes changing employee attitudes is key and consults HR to create a strategy that encourages buy-in.

As an HR team member, analyze and suggest a concise intervention to shift employee attitudes toward sustainability by addressing the three components of attitude.

Q3(B). At SkyWare Solutions, a tech startup, a peer learning initiative was introduced where junior developers could shadow senior coders. Most juniors, like Anaya, improved significantly after the program. However, Ishaan, despite regular attendance, showed minimal improvement. Team lead Kiran observed that Anaya had been paired with Zubin, a senior who explained concepts patiently and modeled best practices. Ishaan shadowed Manav, a top performer who worked fast but rarely explained his logic or interacted during the process. Kiran wonders why the same learning method produced different outcomes.

Analyze the differing learning outcomes for Anaya and Ishaan using Social Learning Theory. Why did the same method result in varied effectiveness?

Quantitative Methods – I

Q1. A rare event occurs in a large population with probability 0.0004 per individual per year. In a city of 20,000 individuals, the event is tracked annually. (a) Using the Poisson approximation, compute the probability that in a given year, at least 10 but no more than 15 individuals experience the event. (b) If the city is divided into 4 equal districts, and the event occurrences are independent, what is the probability that at least one district records at least 5 occurrences in the same year? Show all steps, including justification for the use of the Poisson approximation and all intermediate calculations.

Q2. A light bulb's lifetime (in hours) is normally distributed with unknown mean mu and known standard deviation =50 hours. A sample of 35 bulbs shows an average lifetime of 1200 hours. The company wants to ensure that at least 90% of bulbs last more than 1100 hours. Find the maximum mean lifetime that satisfies this and check if the sample supports this claim.

Q3(A) A bakery claims that at least 60% of its customers are satisfied with their new bread recipe. To test this, a sample of 50 customers is surveyed, and 27 say they are satisfied. At the 5% significance level, test whether the bakery’s claim is true.

Q3(B) Suppose you are given a dataset of 10 observations where the independent variable X is the monthly advertising spend (in $1000s) and the dependent variable Y is the monthly sales (in $10,000s). The regression equation Y = a + bX is fitted, and the following is known: the sum of squared residuals (SSE) is 180, the total sum of squares (SST) is 600, and the explained sum of squares (SSR) is 420.

(a) Calculate the coefficient of determination (R²) and interpret its meaning.

(b) If the standard error of the regression is required for a 95% confidence interval for a forecast at X = 15, compute the standard error given n = 10 and k = 1.

(c) If the regression equation is Y = 2.5 + 1.8X, estimate the 95% confidence interval for the predicted sales when X = 15, using z = 1.96.

Show all steps and justify the use of each value.

Business Analytics

Q1 Given a business scenario where a company wants to integrate structured sales data with unstructured customer feedback, explain how you would preprocess and combine these data types for effective analytics. Illustrate your approach using real world examples.

Q2 Assess the impact of Type I and Type II errors in hypothesis testing within the context of business analytics. Evaluate how the balance between these errors can affect strategic business decisions, providing justification for the selection of significance levels.

Q3 (A) Scenario:

A real estate agent wants to predict the price of a house based on its size in square feet. She collects data from 50 recent house sales in a particular neighborhood, recording the size of each house and its corresponding sale price.

Question:

Using Simple Linear Regression, how can the real estate agent model the relationship between house size and price?

- What would be the dependent and independent - variables?

- How can she use this model to predict the price of a 2,000 sq. ft. house?

Q3 (B) Scenario:

An HR analyst is trying to predict the monthly salary of employees in a tech company based on multiple factors: years of experience, education level (in years), and number of certifications. She gathers data from 100 employees.

Question:

Using Multiple Linear Regression, how can the analyst build a model to predict an employee’s salary?

- Identify the dependent and independent variables.

- How can this model help in making compensation decisions for new hires with known qualifications?

Cost & Management Accounting

Q1 A manufacturing company is experiencing fluctuating sales volumes throughout the year. Apply the principles of marginal costing to analyze how these fluctuations would impact profit reporting and managerial decision-making. Discuss how the treatment of fixed costs under marginal costing influences the accuracy of financial statements during periods of high and low sales.

Q2 A manufacturing company operates three production departments (A, B, C) and two service departments (X, Y). The following overheads and allocation bases are provided for the month of March 2024:

Overheads:

- Rent: Rs.12,000

- Repairs: Rs.6,000

- Depreciation: Rs.18,000

- Lighting: Rs.2,400

- Supervision: Rs.24,000

- Insurance on stock: Rs.9,000

- ESI contribution: Rs.2,400

- Power: Rs.14,400

Departmental Information:

Department	Area (sq. ft.)	No. of Workers	Wages (Rs.)	Value of Plant (Rs.)	Stock Value (Rs.)	Horsepower of Plant
A	800	80	32,000	1,20,000	60,000	1,200
B	600	60	28,000	90,000	40,000	900
C	500	50	24,000	70,000	30,000	700
X	300	30	12,000	30,000	—	300
Y	200	20	8,000	20,000	—	200

 

Allocation bases: - Rent, Lighting:

Area - Repairs, Depreciation, Power: Value of Plant (Rs.) - Supervision, ESI: Number of Workers - Insurance: Stock Value After primary distribution, redistribute service department overheads as follows: - X: 50% to A, 30% to B, 20% to C - Y: 40% to A, 40% to B, 20% to C Required: Prepare a detailed overhead distribution summary, showing both primary and secondary (service department) apportionments, and compute the total overheads for each production department. Justify the choice of allocation bases and show all calculations.

Q3 (A) Design a comprehensive management accounting framework for a multinational corporation that integrates activity-based costing, cross-functional collaboration, and digital transformation to enhance strategic decision-making in a globalized, competitive environment.

Q3 (B) A company manufactures a product using two materials, A and B. The standard mix for 1,000 units of output is 600 kg of A at Rs.50/kg and 400 kg of B at Rs.80/kg. Due to a supply disruption, the actual mix used was 500 kg of A at Rs.55/kg and 600 kg of B at Rs.75/kg, resulting in an actual output of 950 units. The process normally has a standard yield of 95% (i.e., 5% standard loss on input). Calculate the material yield variance, clearly showing all intermediate steps including the calculation of standard input for actual output, revised actual input in standard proportion, and the final variance value.

Human Resource Management

Q1 TechNova Inc., a US-based IT and AI services company with 3,000 employees globally, is entering the Japanese market through a joint venture with a local firm in Tokyo. The company is sending 15 expatriates (senior managers and technical leads) to help establish operations and integrate local hires. The U.S. and Japan differ significantly in work culture, language, labor laws, and business etiquette. Imagine you are the HR head of a company entering a new international market with significant cultural and regulatory differences. Apply the principles of IHRM to design an onboarding and expatriate management program that ensures compliance, cultural integration, and employee well-being.

Q2 Infosys, a global IT leader, has invested heavily in HRD through its Global Education Center, performance management systems, and leadership development programs. Despite these efforts, the company faces challenges from rapid technological advancements and shifting employee aspirations, such as demands for work-life balance and opportunities for innovation. The HR leadership is concerned about sustaining high productivity and retaining top talent in this dynamic environment. Critically evaluate Infosys’s approach to integrating technical training, performance management, and leadership development within its HRD system. Considering the rapid technological changes and evolving employee expectations, what improvements would you recommend to ensure Infosys maintains its competitive edge?

Q3 (A) GlobalTech Solutions, a multinational corporation, faces criticism for inconsistent and potentially biased hiring practices across its international offices. The company wants to standardize its selection process by leveraging technology, such as AI-based assessments and structured interviews, while still respecting local cultural and legal differences. As the newly appointed Global HR Director, you are asked to create a model that ensures fairness, objectivity, and adaptability in the selection process worldwide. Propose a new model for integrating technology-driven selection tests and structured interviews to enhance objectivity and reduce bias in a multinational corporation’s hiring process. How would your model ensure both global consistency and local relevance across different countries?

Q3 (B) A fintech startup has doubled its workforce in six months, hiring employees from various backgrounds and locations. Many new hires report feeling disconnected and overwhelmed by the volume of onboarding materials. The founders want an orientation program that builds a cohesive culture, clarifies roles, and supports both remote and onsite employees from day one. Devise an innovative orientation program for a rapidly scaling startup that must onboard diverse employees across remote and in-person settings. How would your program ensure effective cultural integration, role clarity, and early engagement, while minimizing information overload?

Legal Aspect of Business

Q1 Apply the doctrine of caveat emptor and its exceptions to a scenario where a buyer purchases a branded electronic device online, only to discover upon delivery that it does not match the description and is unfit for the intended purpose. How should the buyer and seller's rights and liabilities be determined under the Sale of Goods Act, 1930?

Q2 In a series of international commercial transactions, a conglomerate enters into multiple contracts with different partners across jurisdictions. Over time, several contracts come to an end due to varying reasons one concludes successfully, another ends through renegotiation and agreement, a third is terminated due to an unforeseeable event that makes performance impossible, while others end in disputes or due to legal interventions such as bankruptcy.

Critically examine the different modes of contract discharge reflected in this scenario — including performance, mutual consent, frustration, breach, and operation of law. In case of a breach of contract what are the remedies available to discharge a contract.

Q3 (A) Beena, a resident of Jaipur, purchased a luxury massage chair worth Rs.65 lakhs from an online seller based in Bengaluru, but upon delivery she discovered multiple defects and the company refused to provide any remedy; using the provisions of the Consumer Protection Act, 2019, create a detailed legal advisory for Beena explaining which consumer forum she should approach, where she is eligible to file the complaint geographically, and how jurisdiction is determined in such cases involving high-value defective goods bought online.

Q3 (B) A customer purchased a home water purifier online which was advertised with features like "RO + UV purification" and a one-year replacement warranty. On delivery, the product lacked the claimed UV function and stopped working within three weeks. Despite repeated calls and emails, the seller refused to provide support or a refund, alleging user mishandling. The consumer decides to initiate a formal complaint under the Consumer Protection Act, 2019. Based on this situation, prepare a step-by step strategy outlining how the consumer should proceed to file the complaint effectively as per the provisions of the Act.

Operations Management

Q1 A manufacturing organization is facing significant seasonal demand fluctuations and hence faces challenges to supply on time. Apply the concepts of aggregate operations planning to design strategy that balances supply and demand. The approach also has to be cost effective, while meeting the dynamic demand. Justify your choice of strategy and any other alternative methods you would adopt.

Q2 Critically evaluate the role of manufacturability and value engineering in any situation of your choice. Justify how these activities can simultaneously reduce costs and enhance product or service quality. Justify your answer with any 3 points.

Q3 (A) You are tasked with redesigning the plant layout of a mid-volume, mid-variety manufacturing organization. The objective of redesigning layout is to minimize lead time and enhance productivity. Suggest any plant layout or automation in order to achieve this objective.

Q3 (B) A Multinational corporation is planning to set up a manufacturing plant in India. They are looking at short listing a few sites in Phase I of the plant set-up process. Optimal location needs to consider various country, state, region related aspects. Suggest a location selection method with justification on why that method is chosen.

Strategic Management

Q1 Apply the four actions framework of Blue Ocean Strategy to a traditional industry of your choice. Propose how a company which belongs to the traditional industry of your choice could simultaneously pursue differentiation and low cost to create an uncontested market space, and discuss the potential challenges in implementing this strategy.

Q2 Evaluate the sustainability of cost leadership as a competitive strategy in hypercompetitive industries, using a product (for example, Tata Nano) as a reference point. Discuss the challenges and potential for achieving long-term competitive advantage. Support your analysis using relevant examples for the product you have considered in your answer.

Q3 (A) Create a comprehensive environmental scanning framework for a multinational corporation entering a new emerging market, ensuring the integration of STEEP analysis, industry analysis, and competitive intelligence to anticipate both opportunities and threats. Support your analysis with examples from real-life business situations.

Q3 (B) Design a sustainability strategy for an Indian company aiming to achieve zero waste to landfill by 2027, while balancing economic, legal, ethical, and discretionary responsibilities as outlined by Carroll. Explain how your strategy addresses stakeholder concerns and potential trade-offs. Support your analysis using relevant examples.

Business Economics

Q1. A new smartphone company, TechNova, is preparing to launch its latest model in a competitive market. Before the launch, the marketing team wants to understand what influences consumers’ demand for smartphones in order to create effective sales strategies. As a market analyst, you have been asked to analyze the demand for TechNova’s new smartphone. Based on this scenario, apply the concept of demand analysis and discuss the various factors that can influence the demand for this product. Illustrate how each factor might affect consumers’ buying decisions.

Q2. An FMCG company is conducting a consumer preference study to understand how customers make choices between two of its popular products: Premium Tea (Product A) and Gourmet Coffee (Product B). The marketing team notices that certain consumers are willing to substitute tea for coffee and vice versa, depending on their mood, price, or availability, while still maintaining the same level of overall satisfaction. As a consumer behaviour analyst, evaluate the concept of indifference curve and analyze the key properties of indifference curves and demonstrate how they apply to the consumer's preferences between Premium Tea and Gourmet Coffee.

Q3 (A). You have been hired as an economic strategist by a business consultancy firm that advises manufacturers on pricing strategies and market responsiveness. Using the following market data, design a step-by-step calculation to determine the Price Elasticity of Supply (PES) using the percentage method. Construct a brief interpretation explaining what the result implies about the producer’s responsiveness to price changes. Initial Price: Rs.100 New Price: Rs.120 Initial Quantity Supplied: 500 units New Quantity Supplied: 650 un.

Q3 (B) You are working as a business development strategist for AgroFresh Pvt. Ltd., a company that supplies fresh vegetables to urban supermarkets across India. Recently, the company has experienced inconsistent supply patterns—sometimes facing shortages and at other times surplus inventory. The management wants to understand what external and internal factors are influencing these fluctuations in supply.

As a strategist, create a detailed report that outlines the various factors affecting the supply of fresh vegetables for AgroFresh Pvt. Ltd. In your report, explain how each factor—such as input costs, technology, natural conditions, government policies, and expectations of future prices—can increase or decrease supply. Where possible, use practical examples related to the agricultural supply chain.

Organisational Behaviour

Q1. A mid-sized technology firm has recently experienced a noticeable decline in employee motivation and team spirit, resulting in missed project deadlines and reduced productivity. The HR manager observes that while the company has clear objectives, employees seem disconnected from these goals and lack enthusiasm for collaborative work. The leadership is concerned that this trend may impact overall organisational effectiveness and is seeking ways to foster a more positive attitude towards work and enhance team cohesion. Based on the scenario, how should the HR manager apply organisational behaviour models to address the declining motivation and team spirit among employees, ensuring alignment with organisational objectives?

Q2. A service-based organisation is facing high employee turnover, with exit surveys citing lack of trust in management, inflexible work arrangements, and low job satisfaction. The HR director proposes leveraging scientific methods—such as employee surveys, behavioural analytics, and evidence-based interventions—to identify root causes and design retention strategies. Some executives question whether these methods can capture the complexities of human behaviour. Critique the application of scientific aspects of organisational behaviour in improving employee retention in a service-based organisation. Evaluate the strengths and limitations of using data-driven methods to address issues such as trust, flexibility, and job satisfaction.

Q3 (A) A national retail company has seen profits fall and employee satisfaction drop. Employees feel their roles are monotonous and that their input is not valued. The board wants a transformation that will make the company more agile, innovative, and employee-centric. A retail chain is experiencing declining sales and low employee morale due to rigid hierarchical structures and limited empowerment. As the new CEO, develop a re-engineering plan that applies modern organisational behaviour approaches to redesign jobs, delegate authority, and foster innovation. What mechanisms would you use to ensure continuous improvement?

Q3(B) A financial firm has noticed that talented employees are leaving for competitors, citing lack of recognition, growth opportunities, and alignment with personal goals. The leadership wants to develop a holistic retention plan that addresses these issues and builds long-term loyalty. A financial services company is facing high employee turnover, especially among high-potential staff. As the Talent Management Head, create a retention strategy that integrates motivational theories and organisational behaviour principles to fulfil employee needs and align them with organisational objectives. What unique initiatives would you implement to sustain engagement?

Financial Accounting & Analysis

Q1. A company's trial balance as on 31st March 2024 is as follows:

Account	Debit (Rs.)	Credit (Rs.)
Cash	1,20,000
Accounts Receivable	2,80,000
Inventory (Opening)	1,50,000
Plant & Machinery	6,00,000
Accumulated Depreciation		1,20,000
Accounts Payable		1,10,000
Sales		12,00,000
Purchases	7,00,000
Wages	1,80,000
Rent	60,000
Interest Expense	30,000
Capital		5,00,000
Reserves & Surplus		2,60,000
Drawings	80,000
Provision for Bad Debts		10,000
TOTAL	22,00,000	22,00,000

 

Additional Information:

- Closing inventory as on 31st March 2024 is valued at Rs.2,00,000.

- Depreciation on Plant & Machinery is to be provided at 10% on original cost.

- Wages outstanding at year-end: Rs.20,000.

- Rent includes an advance payment of Rs.10,000 for the next year.

- Create a provision for bad debts at 5% of accounts receivable. Adjust the new provision against existing provision

Prepare the Trading and Profit & Loss Account for the year ended 31st March 2024 and the Balance Sheet as at that date. Show all calculations and adjustments clearly.

Q2. Given the following ratios and partial data for a company as on 31st March 2024, reconstruct the missing items and prepare a summarized Balance Sheet:

Here is the table extracted from the image:

Item	Value
Current Ratio	2.5
Quick Ratio	1.5
Working Capital	Rs. 600,000
Inventory	?
Cash & Bank	Rs. 200,000
Debtors	Rs. 400,000
Creditors	?
Short-term Loan	?
Fixed Assets	Rs. 1,200,000
Equity Share Capital	Rs. 1,000,000
Reserves & Surplus	Rs. 500,000

 

Assume that the only current liabilities are creditors and short-term loan, and the only current assets are inventory, cash & bank, and debtors. Show all calculations and justify the logical steps taken to reconstruct the missing values.

Q3 (A) Given the following data for a company for the year ended 31st March 2024:

Particulars	Rs.
Net Profit after Tax	3,00,000
Depreciation	80,000
Increase in Inventory	40,000
Decrease in Debtors	30,000
Increase in Creditors	20,000
Purchase of Fixed Assets	1,50,000
Proceeds from Issue of Shares	2,00,000
Dividend Paid	50,000

 

Using the indirect method, prepare the Cash Flow Statement for the year ended 31st March 2024, clearly showing cash flows from operating, investing, and financing activities. Show all intermediate calculations and final cash flow from each activity.

Q3(B). A small manufacturing firm has experienced moderate growth but has never implemented a formal accounting system. All transactions have been recorded in a simple cash register and daybook, with no separation of accounts or systematic tracking of assets, liabilities, or equity. The owners now realize the need for accurate financial statements to attract investors and secure loans, and have hired you to lead the transition. Imagine you are the newly appointed accountant for a small manufacturing firm that has only maintained a cash register and daybook so far.

Create a step-by-step framework for transitioning the firm to a full double-entry accounting system, including the use of journals, ledgers, and subsidiary books. How would you ensure the accuracy and completeness of financial records during this transition?

Business Communication

Q1. Your organization has adopted instant messaging for internal business communication. However, some employees use informal language, send lengthy or personal messages, and sometimes miss important contributors in group chats. As a manager, you are tasked with guiding your team to use messaging productively, following best practices for clarity, professionalism, and inclusivity.

How would you apply the principles of effective digital and mobile communication to ensure your business messages are clear, concise, and professional when using instant messaging platforms in your organization? Illustrate your approach using a practical example.

Q2. WorldConnect Language Services is experiencing rapid growth, leading to increased workplace distractions and complaints about noise. An employee proposes to Vice President Jeri Ross that one conference room be converted into a quiet-zone work room. The room would have Wi-Fi for connectivity but no phone service, enforced by a mobile signal jammer, and conversation would be strictly forbidden. The goal is to provide employees with a distraction-free environment for focused work.

The leadership team is divided: some believe it will boost productivity, while others worry it may create feelings of isolation or be underutilized. Evaluate the potential impact of designating a conference room as a quiet-zone work area, equipped with Wi-Fi but no phone service and enforced silence, on employee productivity and organizational culture.

Critically assess the possible benefits and drawbacks, and recommend whether the vice president should approve this initiative.

Q3(A). Recent incidents in your company have highlighted ethical lapses in digital communication, including sharing confidential information and using inappropriate language. As the head of communications, you are responsible for developing and rolling out ethical guidelines that address these issues and promote responsible digital behavior. Devise a set of ethical guidelines for digital business communication, addressing dilemmas such as confidentiality, tone, and message appropriateness.

How would you implement these guidelines to foster a culture of ethical communication?

Q3 (B) Imagine you need to hire someone for a team project. Create a new interview activity using ideas from different interview types (like structured, behavioral, or panel) that helps you see how well a candidate solves problems and works with others.

Business Law

Q1. Rights of Consumer are an important aspect of Consumer Protection. These rights have been emphasised under the consumer protection laws, more specifically under the Consumer Protection Act, 2019. Chart out the different rights stated under Consumer Protection Act, 2019 along with the extract of the provisions of the law and recent judgements.

Q2. Intellectual Property Rights are an important aspect of business especially from an asset perspective. Like all assets need protection/enforcement from unwanted violations by third parties, so does IPR. Therefore, please highlight types of enforcement action available under Indian laws addressing violations of IPR and specific instances for each type of enforcement.

Q3 (A). Gracie is a dedicated young intern working at a public listed steel manufacturing company where she is assigned to the project team. Her main job involves researching historical financial trends of the company and the industry based on publicly available information and create a data analysis of what will be the future trends. Gracie has in her academics majored in data analytics and it has always been her forte to create commercial models’ basis historical trend. Now, basis this assignment she submitted all the data analysis to her department head. He was impressed with the work done and recommended her for a full-time employee role. She accepted the role and continued working for the next 2 years with the organization. However, data analytics being her forte she continued developing models for not only steel manufacturing industry but also for various other industries during her free time that not only predicted trends but also how to address the demands, pricing and supply issues. The data used in these models are only publicly available information and has no reference to the job that she is working. She has decided to leave this job and start a consultancy firm where she could use these models and advise clients across different. Upon learning of Gracie’s venture, the steel manufacturing company approached the court to get an injunction against her to stop using the models as these models has been allegedly developed using the learnings and resources during her time of employment. Gracie’s employment contract stated: “All works and intellectual property developed during the tenure of the employee shall belong to the Company. The employee completely and irrevocably assigns all rights, title and interests in the work and intellectual property for the benefit of the Company”

In light of this please advise what are the legal remedies available to the Company to claim the ownership developed by Gracie during her tenure?

Q3(B). Gracie is a dedicated young intern working at a public listed steel manufacturing company where she is assigned to the project team. Her main job involves researching historical financial trends of the company and the industry based on publicly available information and create a data analysis of what will be the future trends. Gracie has in her academics majored in data analytics and it has always been her forte to create commercial models’ basis historical trend. Now, basis this assignment she submitted all the data analysis to her department head. He was impressed with the work done and recommended her for a full-time employee role. She accepted the role and continued working for the next 2 years with the organization. However, data analytics being her forte she continued developing models for not only steel manufacturing industry but also for various other industries during her free time that not only predicted trends but also how to address the demands, pricing and supply issues. The data used in these models are only publicly available information and has no reference to the job that she is working. She has decided to leave this job and start a consultancy firm where she could use these models and advise clients across different. Upon learning of Gracie’s venture, the steel manufacturing company approached the court to get an injunction against her to stop using the models as these models has been allegedly developed using the learnings and resources during her time of employment. Gracie’s employment contract stated: “All works and intellectual property developed during the tenure of the employee shall belong to the Company. The employee completely and irrevocably assigns all rights, title and interests in the work and intellectual property for the benefit of the Company”

In light of this please advise, whether Gracie can claim any rights in the models developed by her? If yes what are the facts in the above case that support her claim?

Decision Science

Q1. Apex Corp, a mid-sized tech company, is preparing its annual HR report. The company has 150 employees across various departments. The CEO wants to project the company as an equitable pay provider. While preparing the report, the HR team finds that five top executives earn significantly higher salaries (Rs.40–Rs.50 lakhs per annum), while the majority of employees earn between Rs.4–Rs.10 lakhs per annum. The HR team considers reporting the average (mean) salary, but it comes out to Rs.12.8 lakhs, which they feel could lead to negative perceptions among junior employees. Instead, they suggest reporting the median salary, which is Rs.8.2 lakhs, to better reflect typical earnings in the company.

As a management consultant, critically evaluate the HR team’s decision to use median salary over the mean in the annual report. Discuss the appropriateness of this choice in the context of skewed data, communication goals, and organizational transparency. Also, recommend whether median should be the only figure reported, and why.

Q2. A company wants to study the relationship between advertising spending (Rs. in lakhs) and monthly sales (Rs. in lakhs). The data for 6 months is as follows:

Month	Advertising (X)	Sales (Y)
1	4	40
2	6	60
3	5	50
4	8	65
5	7	62
6	9	80

 

Calculate the Pearson correlation coefficient (r) between advertising and sales. Can the company conclude that increasing advertising always results in proportional sales growth? Justify.

Q3 (A) Calculate the standard deviation of the following series.

Class Interval	0–10	10–20	20–30	30–40	40–50	50–60
Frequency	15	17	19	27	19	12

 

Q3 (B) In a factory, there are three machines A, B, and C producing 30%, 45%, and 25% of the total output respectively. The percentage of defective items produced by these machines is 2%, 3%, and 4% respectively. If a randomly selected item from the total production is found to be defective, what is the probability that it was produced by machine B?

Use Bayes’ Theorem to find your answer.

Essentials of HRM

Q1. Raj Textiles, a mid-sized textile manufacturing company, is expanding its design division and planning to launch a premium ethnic wear line. The company is seeking to recruit a Textile Designer who will be responsible not only for design creation but also for overseeing quality operations to ensure that the design intent is maintained throughout production.

As the HR Manager, you have been asked to carry out a job analysis and propose a job design for this hybrid role. Outline the steps you would take to conduct a Job Analysis for this position. Based on your analysis, draft a job description including job title, duties, required qualifications, and working conditions.

Q2. Ragav Computer Centre, a regional leader in IT training services, plans to introduce Artificial Intelligence (AI) and Machine Learning (ML) courses to develop future- ready talent. To effectively select and upskill internal trainers and technical staff for this transformation, the company is exploring the use of Assessment Centers and Development Centers. As the HR Consultant, you have been asked to recommend a Competency Mapping strategy and explain how Assessment Centers and Development Centers can help in identifying and building the required competencies for AI and ML resource development and highlight three key advantages of using Assessment Center and Development Centre in this context.

Q3 (A) Hariharan Solutions Pvt. Ltd., a fast-growing IT services company with 500+ employees, has been facing high employee turnover, lack of leadership pipeline, and poor cross-functional collaboration. To address these issues, the HR Head has proposed implementing a structured Human Resource Development (HRD) strategy.

As an HR Consultant, you have been asked to design a plan to improve the organization’s human capital through HRD. Apply your understanding of HRD to answer the following:

1. Briefly explain the meaning, objectives, and scope of HRD as it applies to Hariharan and identify three HRD functions you would prioritize in this organization and justify why.

Q3 (B) Concerning the above case, please propose any two HRD systems or mechanisms (e.g., training, performance appraisal, mentoring) that can improve talent development. Suggest how the effectiveness of HRD initiatives can be measured in this case.

Operations Management

Q1. A garment manufacturer faces highly seasonal demand, with significant peaks during festival seasons and lulls in off-peak months. The current approach of maintaining constant production rates leads to excess inventory at times and stockouts at others. The operations manager is tasked with developing an aggregate operations plan that matches supply with demand, optimizes inventory levels, and ensures efficient use of resources throughout the year. How should the operations manager apply aggregate operations planning methodologies to address the challenge of fluctuating demand and optimize resource allocation over the next year?

Q2. A large urban hospital is facing unpredictable patient inflows, with some weeks seeing a surge in admissions and others experiencing underutilization of resources. The operations team must decide how to plan capacity—whether to invest in additional beds and staff for the long term or to adopt flexible, short-term solutions. The board is concerned about both cost efficiency and quality of care, and expects a well-justified recommendation. Evaluate the decision-making process for capacity planning in a service organization that is experiencing fluctuating demand. What criteria should be used to balance long-term strategic goals with short-term operational control, and how can the organization justify its chosen approach?

Q3 (A) A retail chain is preparing for regional expansion and must decide where to locate new distribution centers. The decision must account for customer proximity, supplier networks, logistics costs, and long-term strategic goals. The company seeks a robust, evidence-based model to support these high-stakes location decisions. A large retail chain is planning to expand its operations by opening new distribution centers in multiple regions. The management is concerned about optimizing the location decisions to balance customer accessibility, supplier relationships, and cost efficiency. Design a decision-making model that synthesizes qualitative and quantitative factors for facility location, and propose how this model can be used to guide strategic expansion in a competitive market.

Q3 (B) An e-commerce firm is struggling with coordination among procurement, production, and distribution, resulting in inefficiencies and customer dissatisfaction. The company seeks a new performance evaluation system that leverages feedback loops for ongoing operational improvement. A fast-growing e-commerce company is experiencing challenges in synchronizing its procurement, production, and distribution functions, leading to inventory imbalances and delayed deliveries. As an operations consultant, design a systems-based performance evaluation and feedback mechanism that enables continuous improvement across all layers of the operations system. How would your design ensure timely corrective actions and support strategic objectives?

Strategic Management

Q1. JCB stands tall as one of the largest privately owned engineering and manufacturing giants, securing its position as the world's third-largest manufacturer of construction machinery. Operating globally with manufacturing hubs spanning four continents, the company boasts a workforce exceeding 15,000 and a diverse product portfolio of over 300 offerings.

JCB is planning to expand into new international markets. However, recent global events have created uncertainty in supply chains and regulatory environments. The strategic planning team is tasked with ensuring the company’s expansion strategy is robust and adaptable. The team is aware that a thorough understanding of the external environment is critical, but they have limited experience with formal environmental scanning methods.

Given the scenario, how can JCB apply Environmental Scanning Techniques to identify both Opportunities and Threats in its external environment, and what steps should follow this analysis?

Q2. Anmol Biscuits is a prominent Indian biscuit manufacturing company, known for its wide variety of products and strong market presence.    Founded in 1994, Anmol Biscuits has become the fastest-growing biscuit manufacturer in India, with an all- India sales network and a diverse range of biscuits, cakes, and cookies.

The CEO of Anmol Biscuits has initiated a review of the company’s mission statement, which has not been updated in over a decade. The current statement is generic and does not highlight the company’s unique strengths or future aspirations. The leadership team is divided: some believe a new mission statement will energize employees and clarify strategic direction, while others see it as a superficial exercise. The company is also preparing to enter new markets and faces increasing pressure from innovative competitors. Anmol Biscuits is considering revising its mission statement to better reflect its competitive advantages and future vision.

Critically assess the potential impact of a well-crafted mission statement on the company’s strategic management process and long-term performance. What factors should be considered to ensure the mission statement is effective?

Q3 (A). Vedantu is an online education platform in India, offering live interactive classes for students from Kindergarten to Grade 12, including courses for competitive exams like IIT-JEE and NEET. They use a WAVE (Whiteboard Audio Video Environment) technology for their live virtual learning. Vedantu also provides personalized learning experiences with a focus on engaging and accessible education.

Vedantu is struggling to balance short-term operational demands with the need for long-term strategic direction. The startup’s founders are focused on immediate growth targets, but investors are concerned about the lack of a clear long-term strategy. The company operates in a volatile industry where adaptability and foresight are critical.

As a consultant, create a Strategic Management Process that integrates environmental scanning, strategy formulation, and evaluation, ensuring the company remains agile while building sustainable competitive advantage.

Q3 (B) Royal Enfield is a long-standing motorcycle manufacturer with a rich history in India, particularly known for its classic, rugged bikes like the Bullet 350. The company's journey in India began in 1955, with the establishment of a manufacturing plant in Chennai. Royal Enfield is now a division of Eicher Motors, a major Indian conglomerate, and continues to produce and sell a diverse range of motorcycles globally.

Royal Enfield is facing declining profitability and increased competition in a rapidly changing market. The board is considering whether to continue with its current top- down, formal strategic planning process or to transition to a more interactive, organization-wide strategic management approach.

The company’s current strategic planning is centralized, with minimal input from lower-level managers. However, recent market disruptions and internal feedback suggest that this approach is limiting innovation and responsiveness. The board wants to explore a shift to strategic management, involving cross-functional teams and continuous strategic thinking.

Design a comprehensive framework for this transition, detailing how you would engage multiple organizational levels and ensure strategic alignment throughout the company.

Compensation & Benefits

Q1. A mid-sized manufacturing company has recently faced multiple workplace accidents resulting in permanent total disablement for some employees. Due to administrative delays, compensation payments were not made within the required one-month period. The employees have filed complaints, and the Commissioner is reviewing the case for possible imposition of interest and penalty on the employer. The company’s leadership is concerned about legal compliance, financial implications, and reputational risk. As the HR manager of a mid-sized manufacturing company, you discover that several employees have not received their compensation for permanent total disablement within the stipulated one-month period after it became due. The affected employees have approached the Commissioner, who is now considering imposing both interest and a penalty on the company. Apply the relevant legal provisions to outline the steps you should take to address this situation, ensure compliance, and prevent future occurrences. What actions would you recommend to the management?

Q2. A large retail chain has implemented pay ranges for its sales managers to address differences in experience and qualifications. However, less experienced managers feel demotivated when they discover colleagues in the same role earn significantly more. The HR department is under pressure to ensure both fairness and motivation, while also managing costs and retaining top talent. The company is considering revising its compensation policy to address these concerns. Evaluate the challenges and implications of maintaining individual equity in compensation when pay ranges are used for employees with similar roles but varying experience and qualifications. What strategies would you recommend to balance fairness and motivation in such a system?

Q3(A). ABC organisation is a well-known Fintech Firm. It deals in designing the financial products for high value customers. The task of employees is challenging, complex and dexterous. The employees are being paid competitively but in spite of that the attrition rate is high because of long working hours & less work life balance. In Light of    above statement Explain the need for non-monetary benefits in the organisations to reduce attrition rate.

Q3(B) what are various Non-Monetary methods of reducing attrition rate.

Industrial Relations & Labour Laws

Q1. A large manufacturing company in India has recently witnessed the formation of a new trade union representing a significant portion of its workforce. Tensions have escalated as the union demands higher wages and improved working conditions, while management is concerned about rising costs and productivity. Previous attempts at negotiation have failed, leading to threats of strikes and potential lockouts. The HR manager is tasked with finding a solution that aligns with the principles of industrial relations and labour legislation, particularly considering the pluralist perspective. Based on the scenario, how should the HR manager apply the pluralist perspective to resolve a conflict between management and a newly formed trade union over wage negotiations, ensuring both parties'' interests are addressed and industrial harmony is maintained?

Q2. A large Indian manufacturing company has experienced recurring strikes and lockouts over the past five years, leading to significant production losses. The management is divided on which approach to adopt for improving industrial relations: some advocate for a unitarist approach focusing on shared goals, others support a pluralist model that legitimises trade unions, while a few suggest a radical (Marxist) critique of power imbalances. The board seeks your evaluation of these perspectives to inform their strategy. Evaluate the strengths and limitations of the pluralist, unitarist, and radical perspectives in managing industrial relations within a large manufacturing company facing frequent industrial disputes. Which perspective would you recommend as most effective in the Indian context, and why?

Q3 (A).  With the rise of the gig economy in India, millions of workers are now engaged in flexible, short-term jobs through digital platforms. Traditional trade unions have struggled to represent these workers, who often lack formal employment contracts and legal protections. There is growing concern about exploitation, lack of social security, and absence of collective bargaining mechanisms. Propose a new model for collective bargaining in the Indian gig economy, where traditional trade unions have limited influence. How would your model protect workers’ rights while accommodating the flexible nature of gig work?

Q3 (B) A rapidly growing start-up in the unorganised sector employs fewer than 10 workers and is not legally required to comply with most Indian labour laws. However, the founders wish to voluntarily adopt best practices from labour legislation to attract talent and build a positive reputation. They are concerned about maintaining business flexibility while ensuring fair treatment and protection for their workers. Design a policy framework for a start-up in the unorganised sector to voluntarily adopt best practices from Indian labour legislation, despite not being legally obligated. How would you ensure the framework balances worker protection with business flexibility?

Manpower Planning, Recruitment and Selection

Q1. A large public sector bank is facing a wave of retirements among its senior managers over the next three years. At the same time, the bank is planning to expand its digital banking services, which requires new technical skills. The HR manager must ensure that the bank has the right number of employees with the necessary skills to achieve its growth targets, while also managing the transition of retiring staff and integrating new hires. Based on the scenario, how should the HR manager design and implement a manpower planning process to address both the upcoming retirements and the need for new skills, ensuring the organisation meets its future business targets?

Q2. A global consumer goods company operates in multiple countries with diverse market dynamics. Recently, unpredictable economic shifts and changing consumer preferences have made it difficult for HR to accurately forecast manpower needs. The company has experienced both overstaffing in some regions and critical shortages in others, leading to increased costs and missed opportunities. Senior management has tasked HR with improving the reliability and responsiveness of its manpower planning process. Evaluate the challenges and potential solutions in forecasting manpower demand and supply in a multinational organisation facing fluctuating market conditions. How should HR balance accuracy and flexibility in its planning?

Q3(A). HealthFirst, a major healthcare provider, is facing a sudden public health emergency that requires rapid scaling up of its workforce across multiple departments. The HR team must implement HR programming to bridge the gap between current staffing and urgent demand. As the HR project manager, you are to design an action plan for effective and timely staffing. Design an action plan for implementing HR programming in a healthcare organisation that must quickly scale up its workforce to respond to a public health emergency. What steps would you include to ensure effective and timely staffing?

Q3 (B) At FutureWorks, a mid-sized services firm, the HR department is challenged with placing both newly hired graduates and experienced internal candidates who are being promoted. The current placement process often leads to mismatches, affecting job satisfaction and organisational effectiveness. As the HR consultant, you are asked to propose a new model for employee placement that addresses these issues. Propose a new model for employee placement that addresses both the needs of newly hired graduates and experienced internal candidates being promoted. How would your model ensure job satisfaction and organisational effectiveness?

Organisation Culture

Q1. A multinational corporation has recently expanded its operations into several new countries. While the company’s dominant culture emphasizes innovation and open communication, local branches have developed subcultures that prioritize hierarchy and risk aversion. This has led to misunderstandings and reduced collaboration between headquarters and regional teams. The HR manager is tasked with harmonizing these cultural differences to improve organizational effectiveness. Based on the scenario, how should the HR manager apply Edgar Schein’s cultural model to address conflicts arising between the dominant culture and subcultures in a rapidly growing multinational organisation?

Q2. A start-up in the fintech sector has grown from 20 to 300 employees in two years. Initially, the founders fostered an informal culture with open communication and flexible roles. As the company expands, HR proposes introducing more formal policies, defined roles, and structured processes to maintain order. However, some employees fear this will stifle creativity and engagement, while others believe it is necessary for sustained growth. Critique the effectiveness of using formal and informal cultural components to drive employee engagement and performance in a rapidly growing start-up. Assess the potential risks and justify which approach should be prioritized as the organisation scales.

Q3(A) A national bank has recently implemented a new set of corporate values, but employee surveys indicate that some departments are struggling to adopt them. The HR team wants to use established cultural models to identify the root causes of misalignment and develop targeted interventions. Create an action plan for using cultural models (such as Schein’s or Hofstede’s) to diagnose and address misalignments between dominant culture and subcultures in a large organisation. How would you ensure the plan is actionable and measurable?

Q3(B) A large manufacturing firm has operated under a bureaucratic structure for decades, with strict hierarchies and well-defined roles. However, recent market disruptions require faster decision-making and greater cross-departmental collaboration. Many employees are accustomed to the existing culture and are hesitant about change. Create a strategy for transforming a bureaucratic organisation with a rigid dominant culture into a more collaborative and adaptive culture. What steps would you take to overcome resistance and ensure sustainable change?

Organisational Theory, Structure and Design

Q1. A technology company has expanded its operations to 15 countries over the past three years. However, the CEO has noticed that decision-making is slow and communication between regional offices and headquarters is often delayed, leading to missed market opportunities. The current structure is highly centralised, with most decisions requiring approval from the head office. The leadership team is considering a redesign of the organisational structure to improve responsiveness and communication. Based on the scenario, how should the leadership team redesign the organisational structure to address slow response times and ineffective communication in a rapidly growing multinational company?

Q2. A technology start-up has grown from 20 to 200 employees in two years. To manage this growth, the founders have implemented a line and staff organisational structure with clearly defined roles, strict reporting hierarchies, and formal communication channels. While this has improved control, some employees report feeling stifled, and innovation has slowed. The leadership team is debating whether to maintain the current structure or introduce more flexibility. Evaluate the effectiveness of implementing a highly formalised line and staff organisational structure in a rapidly growing technology start-up. What are the possible implications for communication, innovation, and employee morale, and how might the structure be improved to better support the company’s objectives?

Q3 (A) A fast-growing technology company is facing a dilemma: its current functional structure supports operational efficiency but stifles innovation, while a more flexible structure could risk losing control over processes. The CEO wants a hybrid structure that can deliver both innovation and efficiency. Imagine you are tasked with designing an organisational structure for a technology company that wants to encourage both innovation and operational efficiency. Propose a hybrid structure and explain how it balances these objectives.

Q3(B) A large hospital network has identified that informal groups among staff are resisting the adoption of new digital health technologies. These groups have created silos and hindered communication between departments. The leadership team wants to redesign the organisational structure to break down these barriers and encourage innovation. Propose a new organisational structure for a large healthcare organisation that is experiencing resistance to change due to strong informal groups. Explain how your structure would reduce resistance and foster a culture of innovation.

Performance Management System

Q1. A mid-sized technology firm is undergoing rapid expansion and has recently redefined its strategic objectives to focus on innovation and customer-centricity. The HR manager is tasked with revising the performance planning process to ensure that every employee’s goals and responsibilities are clearly aligned with these new organizational priorities. However, employees are unclear about how their individual roles contribute to the broader strategy, leading to confusion and inconsistent performance outcomes. Based on the scenario, how should the HR manager apply the principles of performance planning to ensure that individual employee goals are effectively aligned with the organization’s strategic objectives, and what steps should be taken to facilitate this alignment?

Q2. A large retail chain conducts annual performance audits to evaluate employee productivity, alignment with business goals, and the effectiveness of its incentive programs. Despite regular audits, the company has seen limited improvement in performance outcomes. Some managers view the audits as bureaucratic, while others question the reliability of the data collected. The executive team is considering a redesign of the audit process to drive real change. Assess the effectiveness of using performance audits as a tool for continuous improvement in organizations. What key factors should be considered to ensure that performance audits lead to actionable insights and do not become mere compliance exercises?

Q3 (A) A start-up company in the fintech sector is growing quickly and values innovation. However, it struggles to connect individual employee objectives with its evolving organizational strategy. The founders want a performance management approach that balances flexibility and innovation with clear accountability. Propose a creative approach to linking individual performance objectives with organizational strategy in a start-up environment characterized by rapid change and innovation. How would you ensure flexibility without sacrificing accountability?

Q3(B) A service-based company is undergoing a digital transformation, which is rapidly changing its business processes and customer expectations. The current performance measurement standards are outdated and do not reflect the new strategic direction. The leadership seeks a strategy to realign these standards with organizational goals and ensure their ongoing relevance. Propose a strategy for aligning performance measurement standards with organizational goals in a service-based company undergoing digital transformation. How would you ensure the standards remain dynamic and relevant as the business evolves?

Corporate Finance

Q1 A mid-sized manufacturing company is considering two major investment projects to expand its operations. Project A requires a higher proportion of debt financing, while Project B relies more on equity and preference shares. The finance manager is aware that each source of funds has a different cost and risk profile. The company’s board expects a thorough evaluation of both projects, taking into account the impact of the financing mix on the overall cost of capital and the firm’s value. The manager must recommend which project to pursue, ensuring the decision aligns with the company’s wealth maximization objective. Based on the scenario, how should the finance manager of a mid-sized manufacturing firm apply the concept of weighted average cost of capital (WACC) to evaluate two competing investment projects, given that each project requires a different mix of debt, equity, and preference shares? What steps should be taken to ensure the most cost-effective financing decision is made?

Q2 A firm is considering restructuring its capital structure to minimize its Weighted Average Cost of Capital (WACC). The current structure is as follows:

Source	Market Value (Rs. lakhs)	Cost (%)
Equity	600	15
Preference Shares	200	11
Debt	200	7 (post-tax)

 

The firm is considering increasing its debt to 400 lakhs by redeeming preference shares and using the proceeds plus an additional Rs.200 lakhs to issue new debt at a post-tax cost of 8%. However, the increased leverage will raise the cost of equity to 17%. The cost of preference shares is eliminated. Calculate:

1. The current WACC.

2. The new WACC after restructuring.

3. Should the firm proceed with the restructuring? Justify your answer with calculations and a discussion of the trade-offs involved.

Q3 (A) A firm is considering two mutually exclusive projects, each with a 3-year life. Project X requires an initial investment of Rs.50,00,000 and generates cash flows of Rs.25,00,000, Rs.20,00,000, and Rs.15,00,000. Project Y requires Rs.50,00,000 and generates Rs.10,00,000, Rs.20,00,000, and Rs.40,00,000. The cost of capital is 10%. If the firm faces capital rationing and can only invest in one project, but also has the option to delay either project by one year (with no change in cash flows), which project should it select and when? Show all calculations using NPV and justify your answer.

Q3 (B) A company is considering two financing plans for a new project requiring Rs.5,00,00,000. Plan X: 100% equity; Plan Y: 60% equity and 40% 10-year debt at 9% interest. The project is expected to generate an EBIT of Rs.1,20,00,000 per year. The corporate tax rate is 25%. The cost of equity is 14% for Plan X and 16% for Plan Y (due to increased financial risk). Calculate the expected Earnings Per Share (EPS) under both plans, assuming shares are issued at Rs.100 each. Which plan offers higher EPS, and what does this imply about the effect of leverage? Show all calculations.

Digital Marketing

Q1 A retail company with a well-established offline brand is facing declining engagement and sales due to changing consumer preferences. The leadership recognizes that their traditional marketing efforts are no longer as effective, and they are exploring the integration of digital marketing channels such as social media, email, and mobile advertising. The goal is to create a more personalized and interactive experience for customers, leveraging digital tools to build stronger relationships and improve marketing outcomes. A mid-sized retail company with a strong offline presence is experiencing stagnating sales growth. The marketing team has relied heavily on traditional advertising channels such as print and television, but recent consumer research indicates a shift in customer behavior towards digital platforms. The company’s leadership is considering integrating digital marketing channels to revitalize its brand and drive sales. As the new digital marketing manager, how would you apply the integrated marketing communication (IMC) approach to develop a digital marketing strategy that addresses the limitations of traditional media and enhances one-to-one consumer engagement?

Q2 A mid-sized e-commerce company has invested in advanced analytics to track customer behavior across its website, mobile app, and email campaigns. The marketing team is planning to implement personalized product recommendations, dynamic pricing, and targeted messaging based on real-time data. However, concerns have been raised about data privacy, technology integration, and the risk of alienating customers with overly intrusive tactics. The management seeks your assessment of the benefits and pitfalls of data-driven personalization in digital marketing. Assess the effectiveness of using data-driven personalization in digital marketing to enhance customer engagement and conversion rates. What potential challenges should a company anticipate when implementing such strategies, and how can they be mitigated?

Q3 (A) A prominent consumer-facing brand recently found itself at the center of a digital crisis. Negative feedback flooded social media and review platforms due to a defect discovered in one of its newly launched products. As the issue gained traction online, customer trust began to erode, and concerns about long-term brand value grew. The marketing team now faces the urgent task of containing the crisis by tracking sentiment, engaging customers transparently, and restoring public confidence using digital channels.

Simultaneously, the company’s B2B technology division, which operates under the same brand umbrella, is pursuing a strategic objective of strengthening its position as a thought leader in the tech space. The team recognizes the need to shift from standard blog posts and whitepapers toward more insightful, persona-driven content distributed via digital channels (website, blogs, social media, email). They aim to drive deeper engagement, build credibility, and generate qualified leads through data driven content marketing.

Develop a crisis management framework for a brand facing negative viral feedback on digital platforms. How would you use digital marketing tools to monitor sentiment, respond in real time, and restore brand integrity?

Q3 (B) A prominent consumer-facing brand recently found itself at the center of a digital crisis. Negative feedback flooded social media and review platforms due to a defect discovered in one of its newly launched products. As the issue gained traction online, customer trust began to erode, and concerns about long-term brand value grew. The marketing team now faces the urgent task of containing the crisis by tracking sentiment, engaging customers transparently, and restoring public confidence using digital channels.

Simultaneously, the company’s B2B technology division, which operates under the same brand umbrella, is pursuing a strategic objective of strengthening its position as a thought leader in the tech space. The team recognizes the need to shift from standard blog posts and whitepapers toward more insightful, persona-driven content distributed via digital channels (website, blogs, social media, email). They aim to drive deeper engagement, build credibility, and generate qualified leads through data-driven content marketing.

Create an innovative content marketing framework for a B2B technology company aiming to establish thought leadership and generate qualified leads. How would you utilize digital channels and data analytics to personalize content and measure campaign effectiveness?

Brand Management

Q1 Select one Consumer Goods company's long running any brand. Consider that this chosen brand with long history was once a market leader but has seen declining sales and relevance among younger consumers. The new brand manager is tasked with revitalizing the brand while maintaining its core values. The brand has strong historical associations but is perceived as outdated. The manager must balance consistency in brand messaging with the need to innovate and appeal to a new generation, all while leveraging the strategic brand management process. Based on the scenario, how should the new brand manager apply the strategic brand management process to revitalize this long running consumer brand chosen by you that has lost relevance among younger consumers, ensuring both consistency and innovation in the brand’s positioning? Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Q2 You are a Chief Marketing Officer (CMO) of a leading consumer goods company, expanding its flagship brand into several new international markets. Each market presents unique cultural norms, consumer preferences, and competitive landscapes. The company’s leadership is concerned about maintaining consistent brand equity while adapting to local expectations. Company management as asked you as a CMO to decide how to balance global brand consistency with local relevance, and how to measure and manage brand equity across regions. Evaluate the strategic considerations a multinational company must address when managing brand equity across diverse geographic boundaries and cultures. How should the company adapt its brand management practices to sustain brand equity in the face of local market differences and global competition? Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Q3 (A) AgriFresh, a start-up, plans to sell packaged rice in a market where rice is viewed as a generic commodity and price is the main purchase driver. The founders believe that branding can help command a premium and build customer loyalty, but they need a creative strategy to differentiate their product and communicate its unique value. You are advising a start-up that wants to brand a commodity product in a highly price sensitive market. Create a BRANDING STRATEGY that transforms the commodity into a differentiated brand. Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Q3 (B) For the same company and scenario as given above in Q3 (A), design a comprehensive brand management system that leverages both traditional and digital branding elements to build strong brand awareness and acceptance. Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Customer Relationship Management

Q1 Purplle is an Indian e-beauty destination company founded in 2012. It operates a marketplace for beauty, cosmetics, and personal care products, offering over 1000+ brands and nearly 50,000 products. Purplle has recently implemented a CRM system that collects detailed data on customer purchases, preferences, and interactions across multiple channels. However, the marketing team continues to send uniform promotional messages to all customers, resulting in low engagement and high optout rates. The marketing manager recognises the need to move towards a more segmented and personalised approach, using the CRM system’s analytical capabilities to better understand and address the needs of distinct customer groups.

In this scenario, how should the marketing manager apply customer segmentation and profiling techniques within the CRM system to design targeted communication strategies for different customer segments?

Q2 Costco Wholesale Corporation is an American multinational corporation which operates a chain of membership-only big-box warehouse club retail stores. As of 2021, Costco is the third-largest retailer in the world, and as of August 2024, Costco is the world's largest retailer of beef, poultry, organic produce, and wine, with just under a third of American consumers regularly shopping at Costco warehouses. Costco has implemented a CRM system that enables it to recognize and interact with large groups of low-spending customers who were previously overlooked. While the system allows for basic personalization and communication, management is debating whether further investment in customization for these customers is justified, given their limited contribution to overall revenue. The company is seeking guidance on how to optimize its approach to managing these customer relationships without eroding profit margins.

Evaluate the effectiveness of CRM systems in managing relationships with low-spending customer segments.

How should organizations balance the need for personalization with cost efficiency, and what improvements would you suggest to maximize value from these segments?

Q3 (A) Neeman’s is a DTC footwear startup. The company sells shoes made from natural fibers, a material that makes the shoes “breathable, moisture-wicking, flexible, lightweight and odor resistant.” The $26M-valued startup recently reported a 47% YOY increase in FY23 revenue. Neeman’s is now automating many customer contact processes to handle increasing volumes efficiently. However, some customers feel the experience is becoming impersonal, leading to lower satisfaction and loyalty. The management wants a solution that leverages automation for efficiency but preserves meaningful, individualized customer relationships.

Design an innovative approach for balancing automation and personal interaction in CRM processes, ensuring operational efficiency without sacrificing the depth of customer relationships.

Q3 (B) The Saudi Telecom Company, trading as STC Group provides ICT services in the Kingdom of Saudi Arabia, across the Middle East and Europe. The group offers landline and fixed infrastructure, mobile and data services, and broadband & cloud computing services. STC Group serves millions of customers, ranging from large corporate accounts to individual consumers with minimal monthly spend. The current CRM approach treats all customers similarly, resulting in inefficiencies and dissatisfaction. Management wants to redesign the segmentation and relationship management process to optimize resource allocation and customer satisfaction.

Propose a new model for segmenting and managing customer relationships in a service organization, ensuring that both high-value and low-value customers receive appropriate attention and customized communication strategies.

Total Quality Management

Q1. ABC Pvt. Ltd. a leading consultancy firm has recently expanded by opening a few new branches, moving some existing employees to the new locations. The branch faces several problems: employees are unclear about their roles, resources are insufficient, and the organisational structure is not conducive to implementing major changes. The company needs to organise its resources and processes to maintain quality standards and achieve business objectives. Given the situation at ABC Pvt. Ltd., how would you, as the top management, apply a suitable TQM model to resolve the new branch’s issues related to unclear roles, insufficient resources, and inefficient organisational structure? Detail the steps you would take and justify your choices using TQM frameworks.

Q2. A leading car manufacturer in India, faced a decline in market image due to customer safety issues. The management decided to adopt a Quality Management System (QMS) to improve documentation, prevent deficiencies, and communicate quality objectives. Employees were instructed to practice QMS documentation, leading to successful implementation and a quick recovery of market position. Assess the impact of leadership and employee involvement on the success of TQM implementation at the organisation, especially in the context of regaining market position after safety issues. What recommendations would you make to further strengthen the quality management system and prevent future lapses?

Q3 (A) The contributions of quality gurus like Deming, Juran, and Crosby, each offering unique principles and steps for quality improvement has led to the evolution of TQM frameworks. A mid-sized enterprise wants to develop a TQM model that leverages these insights. A company is seeking to adopt a TQM model that integrates the teachings of quality gurus such as Deming, Juran, and Crosby. Create a customized TQM model for a mid-sized enterprise, synthesizing key principles from these gurus and explaining how your model addresses both process improvement and employee involvement.

Q3 (B) XYZ Ltd is an IT company with offices worldwide. They have noticed some locations generated high revenue while others did not. The variation was attributed to outdated processes and absence of a quality management system in certain offices. The company planned to implement process improvements and a unified QMS. They have also found revenue discrepancies due to outdated processes and lack of a unified quality management system. Propose a global process improvement and quality management strategy that ensures consistency and optimizes performance across all locations.

Service Operations Management

Q1. An Indian IT enabled service provider firm has recently expanded its client base, resulting in a considerable increase in customer service requests. The company’s current service operations are struggling to keep up, leading to frequent network downtimes, delayed server maintenance, and slow help desk response times. The management is concerned about declining service quality and customer satisfaction. The operations manager is tasked with redesigning service operations to ensure seamless network infrastructure, efficient server and device management, and responsive help desk support. Based on the scenario, how would you as an IT service operations manager apply service operations management principles to streamline the firm's network infrastructure, server management, and help desk functions to improve service quality and efficiency in a rapidly growing ITES company?

Q2. Healthcare setups like multi-specialty hospitals always need to have a system to streamline patient data management and improve service delivery, especially say when planning to implement a new systems/procedure, etc. However, the hospital’s service operations managers are concerned about resistance from medical staff, potential disruptions to patient care, and the risk of data breaches during the transition. The management needs to decide how to balance technological advancement with maintaining high service quality and staff morale. Evaluate the challenges faced by service operations managers in such healthcare setups when integrating new technology into existing service processes, which impact service quality, staff motivation, and patient satisfaction, and justify your recommendations for managing these challenges effectively.

Q3 (A). Banking operations very frequently experience    bottlenecks in its service delivery due to overlapping front-office and back-office activities (especially in times like financial year ends). Customers face delays in application processing and payment services, and staff are unclear about their roles in the process. Create a new approach for decoupling front-office and back-office activities in a banking service operation to improve both customer satisfaction and process efficiency.

Q3(B) Every educational institute/ university aim    to achieve educational excellence with the advent of the New Education Policy. However, the    current service operations are siloed, with technology, staff development, and curriculum planning managed independently. Institutions want    to create a unified approach to drive better student outcomes. Devise a service operations management plan for an educational institution that seeks to integrate technology, and staff development to achieve educational excellence.

Operations and Supply Chain Strategies

Q1. A mid-sized electronics manufacturer has recently expanded into new international markets and is now facing heightened global competition, fluctuating demand, and resource scarcity due to supply chain disruptions. The leadership is contemplating a revision of its supply chain strategy to maintain competitiveness and profitability.

As the operations manager, how would you apply the taxonomy of supply chain strategies (e.g., efficient, responsive, risk-hedging, and agile) to evaluate and recommend the most appropriate strategy or combination of strategies? Justify your recommendation by aligning it with the company’s current challenges and long-term business objectives.

Q2. A global retail company is experiencing rapid growth in international markets, resulting in increased complexity in its logistics operations. The executive team is considering outsourcing logistics to a third-party logistics (3PL) provider to leverage cost savings and advanced technology. However, concerns have been raised about losing control over service quality and customer experience. Critically evaluate the strategic and operational implications of outsourcing logistics to a 3PL provider. Discuss the potential benefits and risks involved, and provide a well-reasoned recommendation on whether this decision aligns with the company’s long-term supply chain goals and global expansion strategy.

Q3 (A). A start-up in the consumer electronics sector is entering a highly competitive market dominated by established brands. The founders aim to differentiate their offerings through product customisation and rapid delivery to build a reputation for innovation and customer-centricity.

Design a suitable operations strategy that aligns with these objectives. Identify and explain the unique operational capabilities, technologies, and processes you would implement to enable mass customisation, speed, and flexibility in delivery, while maintaining efficiency and scalability.

Q3 (B) A fast-growing e-commerce company is facing major last-mile delivery challenges, resulting in customer dissatisfaction and rising logistics costs. The in-house logistics team is struggling to manage the increasing scale and complexity of operations. The COO is exploring the use of third-party (3PL) and fourth-party (4PL) logistics providers.

Design a comprehensive logistics outsourcing strategy to address these issues. How would you strategically leverage 3PL and 4PL providers to improve last-mile delivery performance, enhance customer satisfaction, and control logistics costs? Discuss key factors to consider while selecting and integrating these providers into the company’s supply chain.

Business Ethics, Governance & Risk

Q1. A major Indian conglomerate with diverse business interests is facing increasing scrutiny from investors, regulators, and the public regarding its corporate governance practices. Recent events have highlighted gaps in transparency and accountability, prompting calls for a more robust governance framework that aligns with ethical standards and stakeholder expectations. The conglomerate is under pressure from investors and the public to strengthen its corporate governance and demonstrate greater accountability and transparency. Apply the principles of corporate governance and business ethics to recommend a governance framework that balances the interests of all stakeholders. What mechanisms would you put in place to ensure ethical decision-making and compliance?

Q2. Read through the ESG strategy and its implementation as disclosed in the BRSR (Business Responsibility & Sustainability Report) section of any one of the below mentioned listed company's    annual / integrated report of FY 2023-24 and prepare an EXECUTIVE REPORT with KEY TAKEAWAYS in your own words showcasing how it has fulfilled its ESG responsibilities. Choose any ONE: Dr. Reddy's Lab Ltd, Nestle India Ltd, Tata Motors Ltd, HDFC Bank Ltd. You MUST mention the name of the company you select.

Q3(A) A large conglomerate has experienced several high-profile cases of insider trading and financial fraud involving its managers. The board has decided to invest in a training program aimed at middle and senior management to foster ethical behaviour and prevent future malpractices. Design a training program for middle and senior managers in a conglomerate to promote ethical behaviour and prevent malpractices such as insider trading and financial fraud. What innovative methods would you include to ensure lasting impact?

Q3(B). A large manufacturing company has been fined multiple times for safety violation and is experiencing high employee turnover due to poor morale. The board believes that a new approach to ethical leadership is needed to rebuild trust and ensure compliance with ethical standards. Propose a new model of ethical leadership for a manufacturing company that has suffered from repeated safety violations and low employee morale. How would your model promote integrity, fairness, and respect throughout the organisation?

International Banking & Foreign Exchange Management

Q1 A leading Indian textile exporter, Shree Fabrics Ltd., is facing issues with forex conversion delays and inconsistent currency quotes from their bank. The finance head wants to ensure that all transactions comply with FEMA regulations and are in line with FEDAI guidelines.

Question:

As a consultant, how would you guide the company in streamlining their foreign exchange transactions and ensuring regulatory compliance under FEMA, 1999? Explain the role of FEDAI and Authorised Dealers in the process.

Q2 ABC Engineering is exporting machinery to Brazil. The buyer insists on using a Letter of Credit (LC) for payment. ABC’s finance manager is unfamiliar with LC documentation and UCP 600 rules.

Question:

As a trade finance expert, how would you assist ABC Engineering in understanding the workings of an LC under UCP 600? Describe the key documents involved and possible risks if UCP norms are not followed.

Q3 (A) A global financial institution is under pressure from stakeholders to incorporate ESG principles into its international banking operations. The bank’s executive committee seeks a comprehensive framework that aligns with global best practices, supports sustainable development, and enhances the bank’s reputation in international markets. Propose a framework for integrating environmental, social, and governance (ESG) considerations into the international banking operations of a global financial institution.

Q3 (B) A global bank is seeking to streamline its international payment and settlement operations. The bank currently uses SWIFT, CHIPS, CHAPS, and Fedwire, but faces inefficiencies and delays in cross-border transactions. The operations team is tasked with designing a strategic plan that integrates these systems for maximum efficiency, security, and customer satisfaction. Create a strategic plan for a bank to leverage SWIFT, CHIPS, CHAPS, and Fedwire systems to optimise international payment and settlement processes.

Financial Institutions and Markets

Q1. You are working as a junior financial advisor in a corporate treasury department of a mid-sized manufacturing company. The company is experiencing a temporary cash surplus due to delayed capital expenditure. The CFO has asked you to suggest suitable short-term investment instruments to earn returns while ensuring high liquidity and low risk. Using your understanding of the Indian money market, apply your knowledge to identify at least two appropriate money market instruments the company can invest in. Justify your recommendations based on the features, maturity period, and risk profile of these instruments.

Q2. You are working as a personal financial advisor at a reputed financial services firm. A 40 year-old client with two school-going children and a non-working spouse seeks your help in choosing the most appropriate life insurance policy. He is confused between term insurance, endowment policy, and unit-linked insurance plans (ULIPs). His primary goal is to secure his family's financial future in case of his untimely death, but he is also interested in saving for his children's education. Evaluate the suitability of the three types of life insurance policies in relation to the client’s needs. Based on your evaluation, recommend the most appropriate life insurance plan and justify your choice with relevant reason.

Q3 (A). You are interning at a wealth management firm that serves high-net-worth individuals (HNWIs). One of the clients is looking to diversify their investment portfolio with long-term financial instruments available in the Indian capital market. The client wants to understand the options that provide capital appreciation, regular income, or hybrid benefits over the medium to long term.

As a capital market intern, create a diversified investment proposal by selecting any three different types of capital market instruments. For each instrument, explain Its nature and features, expected return and risk profile and why is it suitable for long- term wealth creation. Ensure that your proposal is client-friendly and demonstrates your understanding of capital market instruments.

Q3(B) You have recently joined a financial consultancy firm as a junior market analyst. One of your corporate clients is planning to raise funds for expansion and is also exploring avenues for portfolio diversification.  The management seeks your help in understanding how they can leverage the capital market effectively. Create a detailed financial plan for the client that explains how the primary market can be strategically used for raising fresh capital, managing liquidity, and ensuring stable income through investments. Your plan should describe each market type, its key functions, and recommend specific instruments or strategies suitable for the client’s objective.

International Finance

Q1. A mid-sized Indian manufacturing company is planning to establish a subsidiary in Europe to expand its global footprint. The CFO is evaluating whether to raise long- term capital through international equity or debt markets. The company has access to both domestic and international financial markets, but is unsure how market segmentation or integration will affect the cost of capital and investor interest. The CFO must also consider the impact of currency risk, regulatory frameworks, and the need to diversify the investor base. Based on the scenario, how should the CFO of a mid-sized Indian manufacturing company strategically approach raising long-term capital for a new overseas subsidiary, considering the options of international equity and debt financing, and the implications of market segmentation versus integration?

Q2. A multinational corporation with subsidiaries in Asia, Europe, and North America is evaluating whether to raise equity capital through cross-listing on multiple international stock exchanges. The CFO is aware that the degree of global market integration will influence the potential benefits. In a highly integrated market, the cost of capital may not decrease, while in a segmented market, there may be significant advantages. The board requests an assessment of how the company’s financial strategy should adapt to each market condition. Assess the implications of market integration versus market segmentation for a multinational corporation (MNC) seeking to lower its cost of capital through international equity financing. How should the MNC’s financial strategy differ under each scenario?

Q3(A). A successful Indian SME has outgrown the domestic market and is now considering international expansion. The company has so far relied only on domestic sources for both short-term and long-term financing. The CEO wants a strategic roadmap to access international financial markets, manage associated risks, and ensure sustainable growth. Design a strategic roadmap for a domestic company to transition from relying solely on domestic finance to effectively leveraging international financial markets for both short-term and long-term needs.

Q3 (B) An investment bank is expanding its advisory services to help Indian companies raise capital abroad. Many clients are interested in listing via depository receipts (GDRs/ADRs) but are unfamiliar with the process, regulatory requirements, and investor expectations in foreign markets. The bank must design a comprehensive service offering. Create a strategic plan for an investment bank to assist Indian companies in accessing international equity markets through depository receipts, considering regulatory, market, and investor perspectives.

Research Methodology

Q1. A retail chain is experiencing high customer churn despite offering competitive prices and loyalty programs. The marketing manager is tasked with designing a research project to identify the key drivers of customer retention. With limited resources and a need for actionable insights, the manager must balance the desire for a comprehensive model with the need for simplicity and broad applicability. The manager is aware of the importance of parsimony and generalizability in research design and wants to ensure these principles are effectively applied. Given the scenario, how should the manager apply the principles of parsimony and generalizability when designing a research framework to improve customer retention, ensuring the model remains both effective and practical for implementation?

Q2. A technology company’s R&D manager is leading a research initiative to enhance organizational innovation. The manager strongly believes in constructionism, viewing knowledge as socially constructed and context-dependent. Some team members, however, prefer a more positivist, objective approach. The team must agree on a research design that aligns with their philosophical perspectives and organizational goals. Assess the implications of a manager’s personal epistemological stance on the design and outcomes of a research project aimed at improving organizational innovation. Critically evaluate how different epistemological perspectives could shape the research questions, methods, and interpretation of results.

Q3(A). A consulting firm is conducting qualitative research to understand the effects of a recent culture change initiative in a large organization. The client is concerned about the rigor and replicability of qualitative findings and requests a set of guidelines to ensure scientific standards are upheld throughout the study. Formulate a set of guidelines for ensuring rigor and replicability in qualitative research on organizational culture change. How would you address common challenges in maintaining scientific standards?

Q3 (B) A manufacturing company is considering introducing flexible work hours to boost productivity. The management wants to base their decision on scientific evidence and asks you to design a research process using the hypothetico-deductive method to test the hypothesis that flexible work hours lead to higher productivity. Design a research process using the hypothetico-deductive method to test the hypothesis that flexible work hours increase employee productivity in a manufacturing firm. Outline each step and justify your methodological choices.

International Logistics & Supply Chain Management

Q1. A consumer durable manufacturing MNC specialising in electronic goods is expanding its supplier base to include vendors from south Asia. The procurement team faces challenges due to differing customs duties, fluctuating foreign exchange rates, and the need to maintain quality and timely delivery. The current procurement process is fragmented, leading to delays and increased costs. The management wants to implement a structured, integrated international procurement system that aligns with global best practices and ensures compliance with local regulations. Based on the scenario, how should the company redesign its international procurement process to ensure efficiency, transparency, and accountability when sourcing from multiple countries with varying customs duties and currency fluctuations?

Q2. A global medical equipment manufacturer is facing increasing pressure to deliver parts for its medical equipment to hospitals worldwide with minimal lead time and maximum reliability. To improve efficiency and reduce costs, the company is considering the option of outsourcing its service parts logistics to a third-party logistics (3PL) provider. Assess the decision-making process of a global healthcare company that is considering outsourcing its service parts logistics to a third-party logistics (3PL) provider, based on factors such as infrastructure, IT capabilities, cultural alignment, financial stability, and service spectrum. What criteria should be prioritized in selecting the right 3PL partner, and how can the company ensure alignment with its long-term strategic goals?

Q3(A) A leading E-commerce company is experiencing considerable growth in international orders, which leads to challenges in warehousing, materials management, and order fulfillment. The current system is struggling to keep up with fluctuating demand and long lead times, resulting in customer dissatisfaction and increased costs. Suggest a new warehousing and materials management system for a global e-commerce company to support rapid order fulfillment and minimize lead times. How would your system integrate with international logistics and adapt to fluctuating demand?

Q3 (B). A global apparel giant is facing increasing pressure from customers for smaller, more frequent orders and faster deliveries. The company’s current supply chain falls short on real-time visibility and are struggling to adapt quickly to changing demand. Management is considering investing in digital technologies to transform its global supply chain operations. Propose a new system for integrating digital technologies into the global supply chain of the apparel company to enhance transparency, agility, and customer responsiveness. How would your model address the challenges of shrinking order sizes and faster delivery expectations?

Strategic Financial Management

Q1. A company is evaluating two mutually exclusive strategic investment projects, Project X and Project Y, each requiring an initial outlay of Rs.2,00,00,000. Both projects have a 5-year life and no salvage value. The company’s cost of capital is12%.

Project X is expected to generate the following after-tax cash flows (in Rs.):

Year 1: 40,00,000;

Year 2: 50,00,000;

Year 3: 60,00,000;

Year 4: 70,00,000;

Year 5: 80,00,000.

Project Y is expected to generate after-tax cash flows (in Rs.):

Year 1: 80,00,000;

Year 2: 70,00,000;

Year 3: 60,00,000;

Year 4: 50,00,000;

Year 5: 40,00,000.

However, Project Y is riskier, so the management wants to apply a risk- adjusted discount rate of 15% for Project Y. Additionally, the company has a policy to accept only those projects whose discounted payback period does not exceed 4 years.

Calculate for both projects:

(a) Net Present Value (NPV),

(b) Discounted Payback Period, and

(c) Recommend which project, if any, should be selected, justifying your answer with all calculations and policy constraints.

Q2. A consumer goods company is under pressure from shareholders to deliver higher quarterly earnings. The finance team proposes aggressive cost-cutting measures that may compromise product quality and ethical sourcing. The CEO is concerned about the impact on the company’s reputation and long-term sustainability. The board seeks an evaluation of the trade-offs between short-term profit maximization and adherence to ethical values within the framework of strategic financial management. Critique the decision-making process of a firm that is facing a conflict between maximizing short- term profits and upholding ethical standards in its strategic financial management. Assess the potential long-term consequences of prioritizing one over the other and justify your recommended approach.

Q3(A) A company is evaluating a strategic divestment of a business unit. The unit is expected to generate cash flows of Rs.10,00,000 per year for the next 4 years. Alternatively, it can be sold today for Rs.30,00,000. If the company’s cost of capital is 14% and the business unit’s cash flows are expected to grow at 5% per year, should the company divest now or retain the unit? Show all calculations and strategic reasoning.

Q3 (B)A fast-growing technology startup is preparing to enter multiple international markets. The founders are eager to scale quickly but are aware of the risks associated with rapid expansion, including regulatory compliance and financial oversight. They seek a financial planning process that enables agility, ensures compliance, and supports sustainable long-term growth. Create an innovative financial planning process for a technology startup aiming to expand internationally. The startup must balance the need for rapid growth with prudent financial controls and compliance with diverse regulatory environments. How would you integrate strategic financial management concepts to design a process that supports both agility and long-term sustainability?

Employee Development & Talent Management

Q1 A manufacturing company is undergoing digital transformation to stay competitive in a rapidly evolving market. Many employees are struggling to adapt to new technologies and processes, resulting in decreased productivity and morale. The management recognises the need to foster adaptability and innovation but is unsure which employee development methods would be most effective. The HR department must recommend a mix of on-the-job and off-the-job development approaches to equip employees with the necessary skills and mindset to thrive in the changing environment. Given the scenario, how can the organisation apply on-the-job and off the job employee development methods to enhance adaptability and innovation among its workforce in response to technological and market changes?

Q2 ServicePro, a leading player in the hospitality sector, is facing increasing competition and a rising rate of employee attrition, particularly among high-potential staff. The HR department has implemented several employee development programs, including leadership training and cross-functional assignments, but exit interviews reveal persistent dissatisfaction with career growth opportunities. Senior management is seeking a critical evaluation of the impact of these programs on retention and job satisfaction, along with recommendations for strategic improvements. Evaluate the impact of employee development programs on retention and job satisfaction in a competitive service industry. Critically assess the current strategies and propose justified enhancements to strengthen employee engagement and organizational performance.

Q3 (A) A fast-growing e-commerce company is hiring large numbers of new employees. However, many new hires report feeling overwhelmed and disconnected, leading to early turnover. The HR team wants an onboarding and orientation program that not only prepares employees for their roles but also sets the foundation for ongoing development and engagement. Develop a comprehensive onboarding and orientation program for new hires in a fast-growing organization, ensuring it supports both immediate job performance and long-term employee development. What innovative practices would you include to maximize engagement and retention?

Q3 (B) A leading financial services firm is facing high turnover among its high-potential employees, despite offering competitive compensation. Exit interviews reveal a lack of developmental opportunities and a weak sense of belonging. As the new HRD manager, you are asked to create a talent retention strategy centered on employee development. Design a talent retention strategy that leverages employee development programs to reduce turnover among high-potential employees. What innovative elements would you include to create a sense of belonging and long-term commitment?

International HR Practices

Q1 A multinational corporation is preparing to send a group of employees and their families on long-term assignments to a country with significant cultural and language differences. Previous expatriate assignments have failed due to poor adjustment by both employees and their families, leading to early returns and high costs. The HR department is tasked with developing a comprehensive pre-departure training program that addresses these challenges and supports successful integration. Based on the scenario, how should the HR team design a pre-departure training program for expatriates and their families to ensure successful adjustment to both cultural and language differences in the host country? Apply relevant international HRM models and practices to recommend specific training components and justify your approach.

Q2 A European multinational is restructuring its compensation policies for employees working in its subsidiaries across Asia, North America, and Africa. Employees have raised concerns about disparities in pay, allowances, and benefits, especially when compared to local market rates and cost of living. The HR director must ensure that the new compensation program is attractive enough to retain talent, complies with local labor laws, and maintains internal equity across all locations. The board expects a solution that aligns with the company’s global strategy while addressing local sensitivities. Critically assess the challenges faced by an MNC in designing an international compensation program that balances equity, local responsiveness, and global consistency. How should the company address these challenges to ensure both competitiveness and fairness?

Q3 (A) A rapidly growing multinational enterprise is expanding into several new countries, each with complex and differing employment laws. The legal team is concerned about potential compliance risks, while business leaders want to avoid bureaucratic delays. You are tasked with designing a solution that balances compliance and business flexibility. Create an innovative approach to ensure compliance with diverse international labor laws while maintaining organizational agility and competitiveness. Explain how your approach would be implemented and monitored across multiple jurisdictions.

Q3 (B) An international project team composed of members from five different countries is experiencing frequent misunderstandings and conflicts due to cultural differences. Productivity and morale are declining. As the HR manager, you are responsible for creating a solution that not only resolves conflicts but also fosters a positive, inclusive team environment. Design a cross-cultural conflict resolution strategy for international teams that promotes inclusivity and leverages cultural diversity as a strength. Explain how your strategy would be implemented and evaluated for effectiveness.

Strategic HRM

Q1 Aditya Communications Ltd., a leading IT company in India, is facing high employee turnover and low motivation among its young workforce. The company’s culture is rooted in bureaucracy and rigid compensation structures, but leadership now wants to shift towards more contemporary HR practices. The HR head has identified key issues such as untrained manpower, non-challenging jobs, and absence of career growth. The company aims to improve employee engagement and align HR practices with its evolving business strategy. Based on the scenario, how should the HR team at Aditya Communications Ltd. apply the strategic human resource management (SHRM) process to address issues of low motivation, untrained manpower, and lack of career growth, ensuring alignment with the company’s goal to adopt contemporary HR practices?

Q2 A multinational organization is undergoing rapid expansion and aims to integrate its HR strategy with its evolving corporate strategy. However, HR managers are struggling to collaborate effectively with other senior managers due to limited technical knowledge of the company’s products, services, and markets. This has led to misalignment between HR initiatives and business objectives, resulting in suboptimal organizational performance. Evaluate the challenges faced by HR managers in integrating HR strategy with corporate strategy at a multinational organization. How would you assess the impact of insufficient technical and business knowledge among HR managers on strategic alignment, and what measures would you propose to overcome these challenges?

Q3 (A) Two large organizations from different industries are merging to form a new entity. Both have distinct HR policies, practices, and organizational cultures. The HR leadership is responsible for integrating these systems to support the new company’s strategic direction while minimizing disruption. Devise a strategic HRM integration plan for a company undergoing a major merger, ensuring alignment of HR policies, practices, and culture. How would you manage potential resistance and facilitate a smooth transition?

Q3 (B) Employees are usually having resistance and hesitation towards mergers and acquisitions. Being the HR Manager how would you strategically make them understand the vitality of Mergers & Acquisitions for an organisation to be competitive?

Capital Market and Portfolio Management

Q1. A wealth management firm is advising a conservative client who has recently inherited a substantial sum. The client is risk-averse but desires returns higher than traditional savings accounts. The investment committee is considering combining government bonds (risk-free assets) with a diversified equity portfolio (risky assets). They are debating how to use the Capital Market Line (CML) to determine the best mix of assets that aligns with the client’s risk tolerance and return expectations. The committee must justify their approach using relevant financial models. Based on the scenario, how should the investment committee apply the Capital Market Line (CML) to construct an optimal portfolio for a conservative client who seeks to balance risk and return using both risky and risk-free assets?

Q2. A portfolio manager is considering the following three assets for inclusion in a portfolio: Asset X, Asset Y, and Asset Z. The portfolio returns & standard deviations are in the table below. The risk-free rate is 7%.     Rank the assets using the Sharpe Ratio.    Show all steps.

Asset	Portfolio Return	Standard Deviation
X	12%	8%
Y	15%	14%
Z	18%	20%

 

Q3 (A) A major financial services firm is onboarding a cohort of new investment consultants. The training manager wants to ensure that the consultants not only understand the theoretical distinctions between CML and SML but can also apply these concepts to real-world portfolio management scenarios. Devise a comprehensive training module for new investment consultants that synthesizes the differences between the Capital Market Line (CML) and Security Market Line (SML), and demonstrates their practical applications in portfolio construction.

Q3 (B) An investor is evaluating the performance of a portfolio that includes investments in three different securities: A, B, and C. Each security has a known return and an associated probability of occurrence based on past performance and market expectations.

The details of the securities are as follows:

Security	Return (%)	Probability
A	10%	0.05
B	12%	0.06
C	15%	0.07

 

Based on the data provided, calculate the expected return of the portfolio.

Commercial Banking System & Role of RBI

Q1. A leading commercial bank in India is facing increasing demand from its SME clients for faster and more affordable cross-border payment solutions. However, the bank’s legacy systems are slow and costly, and recent regulatory changes require strict compliance with anti-money laundering (AML) and data privacy standards. The bank’s leadership is considering integrating digital banking innovations such as blockchain, API-based open banking, and Payment as a Service (PaaS) platform to address these challenges. The management team seeks a practical approach to apply these technologies while maintaining compliance and improving customer experience. Based on the scenario, how should the bank apply digital banking innovations to enhance cross-border payment services for SMEs, ensuring both cost efficiency and regulatory compliance?

Q2. A leading commercial bank is facing increasing competition from digital-only banks and fintech startups, especially in the area of cross-border payments. The bank’s legacy systems are slow and costly, leading to customer dissatisfaction among SMEs and retail clients who require fast, affordable international transfers. The management is considering a strategic partnership with a fintech firm specializing in blockchain- based payment solutions. However, concerns exist regarding data security, regulatory compliance, and integration challenges. Evaluate the strategic implications for a commercial bank considering a partnership with a fintech company to enhance its cross-border payment services. Critically assess the potential benefits and risks of such collaboration, and recommend how the bank should structure the partnership to maximize customer experience and regulatory compliance.

Q3(A) A commercial bank is expanding its cross-border digital payment services and must comply with both RBI regulations and international standards. The rapid evolution of fintech solutions adds complexity to compliance and risk management. The bank’s compliance team is seeking a framework that balances regulatory requirements with the need for ongoing innovation. Propose a regulatory compliance framework for commercial banks to manage cross-border digital payments, considering RBI guidelines, international standards, and the evolving fintech landscape. Explain how your framework supports innovation while mitigating risks.

Q3(B) A leading commercial bank with a strong domestic presence is facing increased competition from digital-only banks and fintechs in the cross-border payments space. The bank’s SME clients are demanding faster, more transparent, and cost-effective international payment solutions. The bank’s leadership is considering a major digital transformation initiative to remain competitive, but is concerned about regulatory compliance, legacy systems, and cybersecurity risks. Design a comprehensive digital transformation strategy for a traditional commercial bank aiming to expand its cross- border payment services for SMEs. Your strategy should address integration with fintech partners, regulatory compliance, and the use of emerging technologies such as blockchain and AI to enhance customer experience and security.

Cost & Management Accounting

Q1. A large manufacturing company has recently expanded its operations, resulting in multiple departments with overlapping responsibilities. The management accounting team has identified significant inefficiencies in cost allocation, leading to disputes over departmental budgets and inaccurate product costing. The CEO has tasked the team with revising the cost allocation process to ensure that each department is charged fairly for the resources consumed, and that product costs reflect true resource usage. The team must also ensure that the new system supports better planning and resource allocation decisions. Based on the scenario, how should the management accounting team apply cost allocation techniques to address inefficiencies discovered in a multi-department manufacturing firm, ensuring both accurate product costing and effective resource allocation?

Q2. A manufacturing company produces two products, X and Y, using a single plant with a monthly capacity of 12,000 machine hours. The following data is available for the month of June:

Particulars	Product X	Product Y
Direct Material Cost per unit (Rs.)	400	300
Direct Labour Cost per unit (Rs.)	250	200
Variable Overhead per unit (Rs.)	100	80
Fixed Overhead per unit (Rs.)	150	120
Selling Price per unit (Rs.)	1,200	950
Machine hours required per unit	2.5	1.5
Maximum monthly demand (units)	2,800	5,000

 

Additional Information:

1. The company must produce at least 1,000 units of each product to meet contractual obligations.

2. Fixed overheads are absorbed based on normal production levels (assume normal production is the sum of maximum monthly demand for both products).

3. The company is considering a special order for 500 units of Product X at a price of Rs.1,000 per unit, which can only be fulfilled if some regular production is sacrificed.

Required: Using relevant cost and management accounting principles, determine the optimal production mix of Products X and Y to maximize profit, considering the special order. Clearly show all calculations, justify your approach, and state any assumptions made.

Q3 (A) A company is considering whether to manufacture a component in-house or to outsource it. The following cost estimates are provided for producing 10,000 units in- house:

Cost Element	Total Cost (Rs.)
Direct Materials	2,50,000
Direct Labour	1,80,000
Variable Overheads	70,000
Allocated Fixed Overheads	1,20,000

 

If outsourced, the supplier will charge Rs.55 per unit, and the company can avoid 60% of the allocated fixed overheads. However, the freed-up capacity can be used to generate additional contribution of Rs.50,000 from other products. Using relevant cost analysis, determine whether the company should make or buy the component. Show all calculations and justify your recommendation.

Q3(B)A mid-sized manufacturing company is experiencing pressure from rising production costs and stiff competition. The CEO wants to leverage cost and management accounting to gain a competitive edge by optimizing costs while maintaining high product quality. The management accountant is tasked with developing a new cost management approach that aligns with the company’s strategic objectives and supports efficient operations across all departments. A mid-sized manufacturing company is facing rising production costs and increased competition in the market. The management accountant has been asked to help the company achieve a competitive advantage by optimizing costs without compromising product quality. Using your understanding of cost and management accounting, design a comprehensive cost management framework that integrates modern techniques and supports both short-term and long-term organizational goals. What innovative strategies would you propose to ensure effective planning, resource allocation, direction, motivation, and monitoring within this framework?

International Marketing

Q1. A leading consumer electronics company headquartered in INDIA    is planning to expand its operations into Southeast Asia and South America. The management team is debating whether to use a standardized global marketing strategy or adapt their marketing mix to local preferences. They are aware that cultural, legal, and economic differences may impact product acceptance and brand perception. The CEO wants to ensure that the company leverages global efficiencies while remaining responsive to local market needs. Based on the scenario, how should the company apply the concept of ''global localization'' to balance standardized and adapted marketing mix elements when entering culturally diverse markets? Your answer must demonstrate the application of your conceptual understanding in relation with this company and scenario.

Q2. A mid-sized Indian pharmaceutical company is considering expansion into the Brazilian market. The executive team is debating whether to form a strategic alliance with a local partner or to establish a wholly owned subsidiary through direct investment. Each option presents unique risks. The board requires a thorough evaluation and justification of the recommended approach. Assess the risks and opportunities associated with entering a new international market through 1) a strategic alliance versus 2) direct investment. How should a company justify its chosen market entry strategy to its board of directors?    Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Q3(A) EcoTech Solutions, a renewable energy firm, is expanding into several new international markets. The company is concerned about the complex political, legal, and regulatory environments in these regions, which have previously led to costly delays and compliance issues. Senior management is seeking a robust risk management framework tailored to global operations. Develop a new framework for evaluating and managing the risks associated with global market participation, including political, legal, and regulatory challenges.    Your answer should reflect your concept clarity and application of the same vis-a-vis given situation.

Q3(B)For the same organization EcoTech Solution into a renewable energy equipment production firm, expanding into several international markets, propose a comprehensive integrated marketing communications (IMC) strategy for a 'global brand' seeking to reinforce a consistent message while leveraging local media and cultural touchpoints. Your given IMC strategic plan should maximize both global reach and local relevance. Your answer should reflect your concept clarity and application of the same vis—a-vis given situation.

Lean Six Sigma

Q1. A pharmaceutical company is facing challenges with batch-to-batch variability in its tablet production line, leading to frequent deviations from quality standards. The process improvement team has been tasked with using the DMAIC (Define, Measure, Analyse, Improve, Control) methodology to systematically address the issue. They are considering the use of cause and effect diagrams to identify potential sources of variation, box plots to compare distributions, and control charts to monitor process stability. Given the scenario, how should the process improvement team apply the DMAIC methodology to identify and reduce sources of variation in a pharmaceutical production process using tools such as cause and effect diagrams, box plots, and control charts?

Q2. A Six Sigma project team is in the analyze phase, tasked with identifying sources of variation in a manufacturing process. They must choose between the chi-square, Student’s t, and F-distributions for hypothesis testing and constructing confidence intervals. The team is debating which distribution best fits their data, which is approximately normal but includes both small and large sample sizes. Their decision will impact the accuracy of their process improvement recommendations. Evaluate the decision to use the chi-square distribution for hypothesis testing in a Six Sigma project’s analyze phase. Critique its suitability compared to the t and F distributions, and justify under what conditions each distribution should be preferred for process improvement decisions.

Q3(A). A financial services firm is expanding its product offerings and faces increased operational risks. The process improvement team wants to integrate Failure Modes and Effects Analysis (FMEA) and risk assessment with Six Sigma control charts to identify, monitor, and mitigate process risks, ensuring high service quality. Propose a comprehensive methodology for a financial services firm to use FMEA and risk assessment in conjunction with Six Sigma control charts to proactively manage process risks and improve service quality.

Q3(A) Financial Services Firm: FMEA, Risk Assessment & Six Sigma Control Charts.

Q3(B) A large hospital is facing challenges with inconsistent diagnostic results across different departments and technicians. The management suspects issues with measurement system repeatability and reproducibility (R&R), as well as long-term stability. They want to implement a robust framework to evaluate and enhance their measurement systems, ensuring reliable patient outcomes. Devise a new framework for a hospital to assess and improve the repeatability and reproducibility of its diagnostic measurement systems, ensuring long-term stability and accuracy. What steps would you include and how would you address potential sources of error?

Marketing of Financial Services

Q1. A leading financial services firm is preparing to launch a new online investment product aimed at young professionals. The product is intangible, complex, and requires customer trust. The marketing manager must develop a comprehensive marketing strategy that not only highlights the product’s benefits but also overcomes challenges such as inseparability, perishability, and variability. The firm wants to ensure the product stands out in a crowded digital marketplace and meets the evolving expectations of tech-savvy customers. Based on the scenario, how should the marketing manager apply the 8Ps of the services marketing mix to design an effective strategy for launching a new online investment product, ensuring the unique characteristics of financial services are addressed?

Q2. An established insurance company is planning to launch a new term life insurance product exclusively through online channels. The marketing team faces challenges such as intense competition, customer skepticism due to the intangible nature of the product, and strict regulatory requirements for financial promotions. The company must design a digital campaign that not only attracts and converts customers but also builds credibility and adheres to all legal standards. The leadership is concerned about balancing creativity with compliance and wants to avoid common pitfalls that could damage the brand or result in regulatory penalties. Evaluate the strategic considerations and potential pitfalls in designing an online marketing campaign for a new insurance product, given the complexities and regulatory requirements of financial services. How should the campaign be structured to build trust and ensure compliance while maximizing customer acquisition?

Q3(A) A financial services provider wants to rapidly grow its customer base by leveraging affiliate marketing and online directories. However, the company is concerned about maintaining compliance with legal and ethical standards, as well as ensuring that its brand reputation is not compromised by third-party partners. Develop a comprehensive plan for using affiliate programs and online directories to expand the reach of a financial service. How would you ensure the plan aligns with legal and ethical standards while maximizing customer acquisition?

Q3(B) A financial services firm is expanding into the B2B market with a suite of tailored products. The market is highly diverse, with clients ranging from small startups to large multinational corporations. The firm needs to develop a segmentation and targeting strategy that recognizes the unique requirements, usage rates, and benefits sought by each segment, while also considering geographic and behavioral factors. Create a comprehensive strategy for segmenting and targeting business-to-business (B2B) clients for a new suite of financial services. How would you ensure your approach addresses the specific needs and behaviors of different B2B segments?

Marketing Research

Q1. Amazon.com operates in several countries and collects vast amounts of data from various sources. Let us assume that the management wants to use Business Intelligence and big data analytics to forecast future market trends and make informed strategic decisions. The market researcher is responsible for filtering meaningful information from large, complex datasets and presenting actionable insights to the leadership team. How can a market researcher apply business intelligence and big data analytics to forecast future trends and support strategic decision-making at Amazon.com?

Q2. You are the marketing research head for a national FMCG company planning to conduct a customer satisfaction survey across four metropolitan cities. Evaluate the suitability of simple random sampling, systematic sampling, stratified sampling, and cluster sampling for this research. Based on your evaluation, recommend the most appropriate sampling method and justify your choice.

Q3 (A) You are part of the marketing team at a consumer electronics company preparing to launch a new smart wearable. Design an advertising research plan by outlining the stages involved. Demonstrate how each stage of advertising research will help in the creation of the advertisement.

Q3 (B) You have recently joined a start-up that plans to launch a health-focused ready-to- drink beverage for urban professionals. As the head of marketing research, design a marketing research plan to support the new product development (NPD) process. Explain how marketing research will contribute at different stages of the NPD process and how it can reduce the risk of market failure.

Marketing Strategy

Q1. A well-known biscuit manufacturer is facing stagnation in its core product sales. The management wants to attract new customer segments and increase overall profitability without incurring high costs of developing entirely new products. The marketing team is evaluating strategies such as introducing new flavors, improving packaging, and highlighting additional product uses. The goal is to refresh the product line, appeal to diverse market segments, and leverage existing brand equity. Given the scenario, how should the company apply the concept of line extension and product modification to expand its customer base and strengthen its market position?

Q2. A national retail chain is planning to expand into several new geographic regions with distinct consumer behaviors and established local competitors. The executive team is debating whether to pursue a cost leadership strategy, leveraging economies of scale to offer lower prices, or a differentiation strategy, focusing on unique product assortments and superior customer service. The decision will shape resource allocation, marketing mix, and long-term positioning in these new markets. Assess the effectiveness of using Porter’s generic strategies for a retail chain planning to expand into new geographic markets. Critique the suitability of cost leadership versus differentiation in the context of local consumer preferences and competitive dynamics, and recommend which strategy should be prioritized.

Q3 (A). A mid-sized consumer electronics company, well-regarded in its home country for launching innovative and user-friendly gadgets, is preparing to enter a new international market. This target market is already dominated by well-established global brands that enjoy high brand equity, wide distribution, and strong customer loyalty. The company, in contrast, operates with limited marketing resources and must carefully prioritize budget allocation.

The external environment is highly dynamic, shaped by fast-evolving consumer preferences, technological disruptions, and increasingly personalized customer expectations. While the leadership team is optimistic about global expansion, they understand that entering and thriving in a mature market will require a multi-pronged, creative, and data-informed marketing strategy.

They are seeking two things: first, a high-level go-to-market strategy that can help them enter the market with impact, and second, a practical, execution-level plan to build long-term adaptability, relevance, and customer loyalty post-entry.

Design a comprehensive marketing strategy for a mid-sized consumer electronics company aiming to enter a new geographic market where established competitors dominate. Your strategy should address segmentation, targeting, positioning, and the marketing mix, and propose innovative approaches to gain a sustainable competitive advantage.

Q3 (B).  A mid-sized consumer electronics company, well-regarded in its home country for launching innovative and user-friendly gadgets, is preparing to enter a new international market. This target market is already dominated by well-established global brands that enjoy high brand equity, wide distribution, and strong customer loyalty. The company, in contrast, operates with limited marketing resources and must carefully prioritize budget allocation.

The external environment is highly dynamic, shaped by fast-evolving consumer preferences, technological disruptions, and increasingly personalized customer expectations. While the leadership team is optimistic about global expansion, they understand that entering and thriving in a mature market will require a multi-pronged, creative, and data-informed marketing strategy.

They are seeking two things: first, a high-level go-to-market strategy that can help them enter the market with impact, and second, a practical, execution-level plan to build long-term adaptability, relevance, and customer loyalty post-entry.

Design a comprehensive marketing strategy for a mid-sized consumer electronics company aiming to enter a new geographic market where established competitors dominate. How would you integrate the 4Ps (product, price, place, promotion) and ensure the strategy is both innovative and adaptable to the dynamic business environment?

Q3 (B): Integrating the 4Ps for International Market Success in a Competitive Electronics Sector.

New Product Development and Managing Innovation

Q1. Consider consumer product industries across you - eg. Quick commerce (Zepto, BlinkIt etc.) or E commerce (Amazon, Flipkart etc.) or FMCG (HUL, PnG etc.). Among the various components of their business strategy, packaging plays a central role. Consider the different types of packaging and explain the significance of each.

Q2. Using a real-world business example, explain the different stages of the product or technology lifecycle. Illustrate how each stage—introduction, growth, maturity, and decline—impacts various aspects of the product, such as development, marketing strategy, customer adoption, and business decisions.

Q3A. Rahul is the head of innovation for a large mobile company. He is working on a business strategy for the next 4-5 years. His objective is to explore different forms the mobile phones can take, what kind of features will need to be introduced etc. In this context, answer the following 2 questions.

a) What are the four types of innovation based on technology and market dimensions that Rahul can possibly explore? Briefly describe each type and illustrate with a suitable example.

Q3(B). Rahul is the head of innovation for a large mobile company. He is working on a business strategy for the next 4-5 years. His objective is to explore different forms the mobile phones can take, what kind of features will need to be introduced etc. In this context, answer the following 2 questions.

b. When considering a framework for identifying an innovation roadmap, Rahul is confused about what qualifies as innovation and what is an invention. Explain the distinction using a relevant example. Also explain to Rahul as to why innovation is important for companies in the competitive landscape.

Project Management

Q1. A leading real estate developer has been awarded a contract to build a new commercial complex in an upcoming smart city. The project involves multiple phases, including land preparation, structural work, and interior finishing, each with its own set of activities and deadlines. The client has set strict requirements regarding quality, budget, and completion time. The project manager must coordinate a diverse team, manage resources efficiently, and ensure that all activities are completed as per the project plan. Unexpected challenges such as resource shortages and regulatory changes are anticipated during the project lifecycle. Based on the scenario, how should the project manager apply the project management framework (PMF) to ensure effective coordination and monitoring of a multi-phase construction project, considering the triple constraints of scope, resources, and schedule?

Q2. A consultancy firm’s project management team faced a major challenge midway through a product development project. There was a sudden change in government policy increases the cost of key raw materials, which would be threatening the project’s budget and timeline. The project manager must decide whether to reduce scope, request additional resources, or extend the schedule. The manager is responsible for making and justifying a decision that aligns with organizational objectives. Assess the role of the project manager in balancing the triple constraints (scope/quality, resources/budget, and schedule/time) when unexpected risks threaten project delivery. How should the manager justify trade-offs to both the client and the project team?

Q3(A). A leading consultancy based organization has completed numerous projects over the years, but has many of its valuable project information scattered and hence difficult and time consuming to access. Project managers often struggle to retrieve relevant data for planning new projects. The management wants to implement a knowledge management system that archives historical project information and makes it easily accessible for future use. Design a knowledge management system for archiving and retrieving historical project information to support future project planning and execution. What features would you include to ensure accessibility, relevance, and continuous improvement?

Q3(B). A team has just completed a major real estate project. While the project met its objectives, the organization wants to ensure that valuable insights and lessons learned are systematically captured and used to improve future projects. The management is looking for a structured post-implementation review process that goes beyond basic evaluation and fosters continuous organizational learning. Design a post-implementation review process for a completed project that not only evaluates project outcomes but also captures lessons learned and best practices for future projects. What key elements would you include to maximize organizational learning?

Sales Management

Q1. A national insurance company has noticed that its sales conversion rates vary significantly across different regions. The sales manager observes that some salespeople are more successful when interacting with prospects who share similar backgrounds, while others struggle to connect with diverse clients. The company wants to enhance its sales process by leveraging the concept of buyer-seller dyads, ensuring that sales personnel are matched with prospects in a way that maximizes rapport and trust. The sales manager must develop a strategy to implement this approach across the sales force. Based on the scenario, how should the sales manager apply the concept of buyer-seller dyads to improve the effectiveness of the sales team’s interactions with prospects from diverse backgrounds?

Q2. A leading FMCG manufacturer is introducing a new product and wants to encourage intermediaries to participate in cooperative advertising and other promotional activities. Some intermediaries are hesitant, fearing unequal treatment or excessive risk. The sales executive must design a program that addresses these concerns while ensuring the manufacturer’s promotional objectives are met. Evaluate the role of sales executives in managing the relationship between manufacturers and intermediaries, particularly in the context of sharing promotional risks. What strategies should be adopted to ensure equitable treatment and effective collaboration?

Q3 (A). A company using selective distribution has received complaints from some dealers about perceived favoritism and inconsistent support from the sales team. The sales executive is tasked with developing a plan to guarantee that all intermediaries receive fair treatment, proper training, and equal access to promotional resources. Create a comprehensive plan for a sales executive to ensure fair and impartial treatment of all intermediaries in a selective distribution network. How would your plan address training, supervision, and equitable support for each outlet?

3(B) A mid-sized technology firm has recently launched a new product but is facing significant sales resistance from potential clients. Many prospects voice objections, some sincere and others insincere, making it difficult for the sales team to close deals. The sales manager recognizes that the team lacks the skills to quickly and accurately assess customer motivations and handle objections effectively. Design a comprehensive training program for new sales personnel in a company that is struggling with high sales resistance from prospects. How would your program equip salespeople to accurately appraise customer motivations and overcome both real and imagined objections during the sales process?

Services Marketing

Q1. A technology startup is preparing to launch an innovative cloud-based information- processing service targeting small businesses in a major city. The market is saturated with established competitors, and customers are skeptical about switching providers due to perceived risks and the intangible nature of the service. The startup’s marketing manager must develop a strategy that leverages the 7 Ps of services marketing to differentiate the offering, build trust, and encourage trial among potential clients. Based on the scenario, how should the marketing manager redesign the service marketing mix to address the unique challenges of launching a new information-processing service in a highly competitive urban market?

Q2. A global hotel chain experiences significant fluctuations in occupancy rates between peak and off-peak seasons. To address this, the revenue management team implements aggressive promotional pricing and bundles value-added services (such as free breakfasts and room upgrades) during low-demand periods. However, some loyal customers express concerns about price fairness and the perceived devaluation of the brand. Senior management seeks a comprehensive evaluation of the current strategy and advice on balancing short-term gains with long-term brand equity. Evaluate the effectiveness of a hotel chain’s approach to managing fluctuating demand through promotional pricing and value-added offers. Critique the strategy’s impact on revenue management, customer perceptions of fairness, and long-term brand positioning. What alternative or supplementary tactics would you recommend to optimize both occupancy and profitability?

Q3 (A) A retail bank is losing market share to digital competitors and wants to revitalize its branch network. The management believes that physical evidence and servicescape design can play a crucial role in shaping customer perceptions of quality and trust. They are seeking a strategy that integrates tangible cues, employee behavior, and environmental design to create a compelling and differentiated in-branch experience. Develop a strategy for a retail bank to use physical evidence and servicescape design to enhance customer perceptions of service quality and trust. How would you integrate these elements into the overall customer experience?

Q3 (B) A major airline has received negative publicity due to poor handling of customer complaints and service failures. The management realizes that effective service recovery is critical for customer retention and brand reputation. They want to implement a new system that not only addresses complaints efficiently but also turns dissatisfied customers into loyal advocates. The system should be scalable, transparent, and empower frontline employees. Design a service recovery and complaint management system for an airline that not only resolves customer issues but also builds loyalty and positive word-of-mouth. What innovative elements would you incorporate to differentiate the airline’s approach?

Entrepreneurship and Venture Capital Management

Q1. Imagine you are planning to launch a new startup in the personal care or wellness industry, similar to Nykaa. Based on your understanding of the importance of a business plan, create a brief business plan outline for your startup. Your plan should include: 1) Business idea and value proposition, 2) Target market and customer segment, 3) Marketing and distribution strategy, 4) Revenue model and funding needs, 5) Operational strategy. Also explain how this business plan will guide your decision-making as an entrepreneur.

Q2. In India, many small businesses and startups face challenges in getting the right funding at the right time. Explain different types of funding options available for new businesses in India. Apply your understanding by comparing which funding method would be suitable for a startup working in the renewable energy or organic farming sector. Also, analyze any two advantages and disadvantages of these funding sources.

Q3 (A) In India’s fast-growing tech space, Aarunya Tech Solutions, a Bengaluru-based health-tech startup, has seen early success due to the entrepreneurial traits of its co- founders, Rishi and Meera. Their journey has been marked by strong personal qualities like innovation, risk-taking, adaptability, and leadership. While these attributes have contributed significantly to the venture’s growth, the company is now facing challenges in identifying and developing similar traits in new recruits as it scales.

Question:

As a consultant to Aarunya Tech Solutions, propose a structured approach to identify and develop eight key entrepreneurial attributes in new hires. Support your suggestions with examples from Rishi and Meera’s entrepreneurial journey.

Also explain how this approach can be embedded effectively into the company’s hiring and training processes to build a future-ready, entrepreneurially driven team.

Q3 (B) TruTech Devices is a growing electronics startup that manufactures smart home devices. Recently, the company has been experiencing delays in production due to a shortage of skilled workers. At the same time, excess funds have been spent on inventory components that are not immediately required, leading to storage issues and cash flow problems.    Based on the above situation, answer the following:

a) Identify the two major resources being mismanaged.

b) Briefly explain why it is important to balance resources like manpower and materials.

c) Suggest two actions you would take as the operations manager of TruTech Devices to bring balance between the resources and improve overall efficiency.

Strategic Cost Management

Q1. A consumer electronics company is planning to launch a new line of smart home devices. The CFO is concerned about the long-term profitability and wants to ensure all costs—from R&D and production to after-sales service and disposal—are considered before making a go/no-go decision. The management team is aware that life cycle costing can provide a comprehensive view of total costs but is also mindful of its limitations, such as the difficulty in estimating future costs and the impact of market changes. They must decide how to best use life cycle costing in their decision- making process. Based on the scenario, how should the management team apply life cycle costing to evaluate the introduction of a new product line, considering both the uses and limitations of this approach in strategic cost management?

Q2. A company is analyzing its value chain to identify cost reduction opportunities. The following annual cost data is available for its main value chain activities:

Activity	Cost (Rs. Lakhs)
Inbound Logistics	Rs. 50
Operations	Rs. 120
Outbound Logistics	Rs. 30
Marketing & Sales	Rs. 40
Service	Rs. 20

 

The company is considering two cost reduction initiatives: (1) Outsourcing inbound logistics, which will reduce its cost by 30% but increase outbound logistics cost by 10% due to coordination issues; (2) Implementing process automation in operations, reducing operations cost by 20% but increasing service cost by 25% due to more complex after-sales support. Both initiatives can be implemented together. However, if both are implemented, there is a synergy effect that reduces total combined cost by an additional 5%. Calculate the total annual cost for each scenario: (a) only outsourcing, (b) only automation, (c) both together (with synergy). Recommend the best option using value chain analysis and strategic cost management logic.

Q3 (A) A company is considering a special order for 2,000 units of a product. The normal cost structure per unit is: Direct Materials Rs. 600, Direct Labour Rs. 400, Variable Overheads Rs. 200, Fixed Overheads (allocated) Rs. 300. The special order price is Rs. 1,400 per unit. Accepting the order will require overtime, increasing direct labour cost by 25% for these units. Additionally, a one-time setup cost of Rs. 50,000 will be incurred. Should the company accept the order if it has sufficient capacity? Calculate the net incremental profit or loss from the order.

Q3(B). A company is considering outsourcing its logistics function, which currently costs Rs. 80 lakhs per year. The outsourcing proposal is as follows: fixed annual fee of Rs. 60 lakhs plus a variable charge of Rs. 200 per delivery. The company currently makes 8,000 deliveries per year, but expects a 10% annual increase in deliveries for the next 3 years. If the company’s cost of capital is 12%, calculate the present value of total logistics costs over 3 years for both in-house and outsourcing options. Which option is more cost-effective?

Taxation - Direct and Indirect

Q1. A manufacturing company located in Maharashtra has the following financial data for the financial year 2022-23:

Particulars	Amount (Rs.)
Gross Sales (excluding GST)	2,50,00,000
Raw Material Purchases (intra-state, GST @18%)	80,00,000
Other Input Services (inter-state, IGST @18%)	20,00,000
Capital Goods Purchased (intra-state, GST @18%)	10,00,000
Exempted Sales (included in Gross Sales)	30,00,000
Salary Paid to Employees	40,00,000
Depreciation on Capital Goods (as per Income Tax Act)	1,50,000

 

The company charges GST @18% on taxable sales. During the year, it failed to pay GST on Rs.10,00,000 of taxable sales, which was detected and paid with interest @18% p.a. after 6 months. Calculate: (a) The net GST payable after adjusting eligible input tax credit (ITC), considering proportionate reversal for exempted sales as per GST law; (b) The total interest liability for delayed payment; (c) The allowable depreciation on capital goods for income tax purposes, considering the ITC availed. Show all steps, assumptions, and justifications.

Q2. GlobalTech India Pvt. Ltd. makes regular royalty and technical service payments to its parent company in a country with which India does not have a DTAA. The finance team is unsure about the applicable TDS rates, the process for claiming unilateral relief under section 91, and the risk of double taxation. The CFO seeks a comprehensive evaluation of the company’s exposure and compliance strategy. Assess the strategic considerations a multinational company must address when dealing with TDS obligations on cross-border payments, especially in the absence of a Double Taxation Avoidance Agreement (DTAA). Critique the available relief mechanisms and recommend best practices for compliance.

Q3 (A). A business entity has the following GST-related transactions in a tax period:

Particulars	Amount (Rs.)	GST Rate
Output supply (taxable goods)	15,00,000	18%
Purchase of raw materials (from registered dealer)	3,00,000	18%
Purchase of capital goods (eligible for ITC)	2,00,000	18%
Purchase of office supplies (from unregistered dealer):	Rs. 1,00,000	Nil GST

 

The entity also made an exempt supply of Rs. 2,00,000 during the period.

Compute:

(a) The total input tax credit available,

(b) The proportion of ITC to be reversed due to exempt supply,

(c) The net GST payable.

Show all steps, including the formula for ITC reversal.

Q3 (B) A registered dealer in Maharashtra makes the following intra-state and inter-state sales during a month:

Type of Sale	Value (Rs.)	GST Rate
Intra-state sale of goods A	5,00,000	12%
Intra-state sale of goods B	3,00,000	18%
Inter-state sale of goods C	2,00,000	5%

 

The dealer purchased inputs as follows:

Type of Purchase	Value (Rs.)	GST Rate
Intra-state purchase of raw material X	2,00,000	12%
Inter-state purchase of raw material Y	1,00,000	18%

 

Compute: (a) Output GST liability (CGST, SGST, IGST), (b) Input tax credit available, (c) Net GST payable (with set-off rules applied). Show all steps, including allocation of ITC.

World Class Operations

Q1. Bharat Forge Limited is an Indian multinational company involved in forging, automotives, energy, construction and mining, railways, marine, aerospace and defence industries. The company was founded by Nilkanthrao A. Kalyani on 19 June 1961. Bharat Forge is now experiencing resistance to change among employees and frequent process deviations, resulting in missed quality targets and customer complaints. The leadership team has decided to implement the Shingo Model for Operational Excellence to drive cultural transformation and process improvement. The organization seeks to align its management systems and employee behaviors with the principles of operational excellence, such as leading with humility, respecting every individual, and creating value for customers. Given the scenario, how can the adoption of the Shingo Model for Operational Excellence be applied to address cultural and process challenges in a large manufacturing organization aiming for world class operations?

Q2. Apollo Tyres is a leading global tire manufacturer, based in Gurgaon, India, with a global presence and over 100 countries served. They market their products under two brands: Apollo and Vredestein. Their extensive product portfolio includes tires for various vehicles, including passenger cars, SUVs, trucks, buses, two-wheelers, and agricultural and industrial equipment. Apollo Tyres, aiming to become globally competitive, is planning to implement Lean Manufacturing and Six Sigma methodologies across its business units. The leadership is under pressure to reduce costs but also recognizes the importance of maintaining high product quality and flexibility to respond to changing customer demands. The board seeks an evaluation of this dual focus and guidance on how to balance these priorities while progressing towards world class operations.

- Evaluate the decision of an Indian manufacturing conglomerate to implement Lean Manufacturing and Six Sigma methodologies as part of its journey towards world class operations.

- How should the company balance the need for cost reduction with the imperative to maintain product quality and flexibility in a rapidly changing market?

Q3(A) Rane Group is an Indian industrial conglomerate founded in 1929, headquartered in Chennai. It operates across various industries, including automotive, aerospace, and defense. The group primarily focuses on manufacturing steering and suspension systems, friction materials, valve train components, and occupant safety systems for the automotive industry. Rane Group is committed to operational excellence but has not yet fully integrated social responsibility into its core strategy. With increasing stakeholder expectations and regulatory pressures, the company seeks a new approach that aligns social responsibility with operational goals.

Propose an innovative approach for integrating social responsibility into the operational strategy of a world class manufacturing company. Explain how this approach would create value for both the business and its stakeholders.

Q3(B) Penske Logistics is a a global leader in supply chain management and logistics services. It provides a range of solutions, including dedicated transportation, distribution centre management, and freight brokerage, serving various industries like automotive, food & beverage, and retail. Penske Logistics is facing increasing competition and rapidly changing customer expectations. While it has implemented some process improvements, these have not been sustained over time. The leadership wants to embed a culture of continuous improvement and adaptability to achieve world class operations and engage employees at all levels.

Develop a model for embedding continuous improvement and adaptability into the culture of a service organization aiming for world class operations. Explain how your model would foster employee engagement and sustained excellence.

Business Ethics and Corporate Governance

Q1. A mid-sized technology company is facing declining profits due to increased competition and market saturation. The executive team is considering a significant reduction in workforce to cut costs and satisfy shareholder expectations. However, several managers are concerned that such layoffs will damage employee morale, erode the company’s collaborative culture, and harm its reputation among customers and future talent. The board is divided: some members argue for immediate action to protect financial performance, while others advocate for a more ethical approach that balances business needs with employee well-being. Based on the scenario, how should the leadership team apply utilitarian and deontological frameworks to resolve the ethical dilemma of laying off employees to improve short-term profitability, while also considering the long-term impact on organizational culture and stakeholder trust?

Q2. WeWork, a co-working space provider, experienced explosive growth, expanding to 500 cities and becoming the largest office space leaseholder in several major markets. However, the company’s leadership promoted a ''work hard, play hard'' culture, with reports of excessive partying, unrealistic expectations, and questionable business practices. As the company prepared for its IPO, concerns about governance, transparency, and ethical conduct surfaced, leading to a dramatic collapse in valuation and loss of stakeholder trust. Evaluate the ethical challenges faced by WeWork’s leadership during its rapid global expansion, particularly in relation to its workplace culture and stakeholder interests. What alternative strategies could have been employed to better align business growth with ethical practices?

Q3(A). A large food processing company is planning to launch a corporate social responsibility (CSR) program focused on community health. However, there are conflicting interests among shareholders, employees, local communities, and regulators. The company needs a stakeholder engagement framework that ensures all voices are heard and balanced. Create a stakeholder engagement framework for a company seeking to implement a new CSR initiative that balances economic, legal, ethical, and philanthropic responsibilities. How would your framework address potential conflicts among stakeholder groups?

Q3(B). In the above case, How Would the CSR initiative fulfil the economic, legal, ethical, and philanthropic responsibilities towards the community & business organisation.

Financial Modeling

Q1. Sunrise Technologies Ltd. recently declared an annual dividend of Rs.5 per share. The company expects dividends to grow at 6% per year for the next 3 years and then stabilize at a long-term growth rate of 8% per annum indefinitely. If the required rate of return on equity is 12%, calculate the current intrinsic value of Sunrise Technologies Ltd.’s shares using an appropriate dividend discount model.

Q2. Riviera Ltd., a mid-sized FMCG company listed on the stock exchange, has the following information:

Risk-free rate (Rf): 6%, Expected market return (Rm): 14%, Beta: 1.3, Pre-tax cost of debt: 9%, Corporate tax rate: 30%, Book value of equity: Rs.150 crore, Book value of debt: Rs.100 crore, Management’s estimated required rate of return: 18%. Calculate the company’s weighted average cost of capital (WACC) based on the given capital structure. Based on your calculation, assess whether the new project should be accepted in light of management’s expected rate of return.

Q3 (A) Arti Ventures Pvt. Ltd., a mid-sized food processing company, is preparing for a private equity investment round. Two financial consultants have proposed different valuation methods: one suggests using the Income Approach, while the other recommends the Market Approach. Explain the key differences between the Income Approach and the Market Approach to business valuation to assist the management in making an informed decision.

Q3 (B) Neo Plastics Ltd., a mid-sized manufacturing firm, is being valued using the Discounted Cash Flow (DCF) approach. The company projects its Free Cash Flows (FCF) over the next three years as follows:

Year 1: Rs.10 crore Year 2: Rs.12 crore Year 3: Rs.14 crore

After Year 3, the free cash flows are expected to grow at a constant rate of 5% per annum. The company's Weighted Average Cost of Capital (WACC) is 10%. Using this information, calculate the Enterprise Value (EV) of Neo Plastics Ltd.

Sales Management

Q1. A leading insurance company has observed that its sales representatives often struggle to close deals when customers raise objections related to price, brand preference, or decision-making hesitancy. The company’s training has focused on product knowledge but not on objection handling. The sales manager wants to introduce a new training module based on the right set of circumstances theory, emphasizing the importance of managing both internal (customer mindset) and external (environmental) factors during objection handling. Apply the right set of circumstances theory to recommend how a sales representative should handle both internal and external factors when overcoming customer objections during the sales process.

Q2. A consumer electronics company is experiencing rising costs associated with personal selling, especially as its products become more complex and require detailed demonstrations. At the same time, the marketing department is investing heavily in digital campaigns and sales promotions. The sales manager is tasked with developing a strategy that leverages both personal selling and digital tools to maximize reach and effectiveness while controlling costs. Evaluate the challenges and benefits of integrating personal selling with digital marketing and sales promotion in a company facing rising travel costs and increased product complexity. How should the sales manager balance these tools to optimize sales performance?

Q3(A). A multinational corporation is promoting several high-performing salespeople to managerial roles. However, these new managers lack formal training in sales management skills such as analytics, planning, and leadership. The HR department wants a comprehensive training program that prepares them for their new responsibilities and drives team performance. Design a training program for new sales managers that develops the analytical, planning, and leadership skills required for effective sales management. How would you structure the program to ensure practical application and measurable outcomes?

Q3(B). A consumer electronics firm is expanding into the healthcare sector, where purchasing decisions involve multiple stakeholders and complex approval processes. The sales team lacks experience in this segment and is unsure how to prepare for initial contact with prospects. Management seeks a structured pre-approach strategy to help the team gather critical information and set clear call objectives. Create an innovative pre-approach strategy for a sales team entering a new market segment with complex buying processes. How would you ensure the team gathers relevant decision-maker information and sets effective call objectives?

Project Management

Q1. You have been appointed as the project manager for a high-visibility IT infrastructure project within a large organization. Given the involvement of multiple departments and potential for scope changes, the project sponsor expects a detailed project plan based on PMBOK standards. The plan must cover change management, stakeholder communication, configuration management, cost and schedule baselines, and risk management.

Based on PMBOK guidelines, outline the key steps and considerations involved in developing a comprehensive project plan that integrates all critical elements. How would you ensure stakeholder alignment, control over project scope, and readiness for risks throughout the project lifecycle?

Q2. A technology company is developing a complex software solution for an external client with evolving requirements and a tight deadline. The project team is split between supporters of traditional waterfall planning and advocates for agile methodologies. The project manager must design a planning approach that ensures timely delivery, effective stakeholder engagement, and flexibility to accommodate change—while senior management emphasizes the need for control and alignment with client expectations.

Evaluate the challenges and benefits of integrating traditional (waterfall) and agile project planning approaches in such a context. Which approach—or hybrid combination—would you recommend to best manage changing requirements, maintain stakeholder communication, and prevent scope creep? Justify your answer with reference to project management principles.

Q3 (A) After completing several major projects, your organization has identified a recurring issue: valuable lessons—both successes and failures—are not being systematically captured or shared. This has led to repeated mistakes and missed opportunities to replicate best practices. You have been tasked with designing a robust post-project review and knowledge transfer process.

Design a comprehensive post-project review and knowledge transfer framework that effectively captures, analyzes, and disseminates lessons learned. How would you ensure that both positive outcomes and failures are systematically reviewed and that insights are embedded into future project planning and execution across the organization?

Q3 (B) You are assigned to assemble and lead a cross-functional team for a high-stakes R&D project requiring technical expertise, strong collaboration, and sustained motivation. Past projects have suffered from team conflicts, unclear roles, and low morale, resulting in poor performance.

Design a project team formation and development plan that ensures the right mix of skills, high motivation, and effective collaboration. How would you proactively address potential behavioral and staffing challenges to build a high-performing team and ensure project success?

 

NMIMS (NCDOE) June 2025 Assignments

Business Economics

Q1. Rahul operates a thriving coffee shop in a busy commercial district. He observes that a small price increase in his premium espresso leads to a sharp decline in sales, while a similar price hike for regular black coffee has minimal impact on demand. This variation in consumer response raises a crucial question: What factors influence the price elasticity of demand for different products? Analyse the key factors that determine price elasticity, including the availability of substitutes, brand loyalty, income levels, and consumer preferences and habits. Based on these insights, how can Rahul adjust his pricing strategy to enhance profitability while ensuring customer retention and satisfaction?

Q2. Meera is the operations manager of a fast-growing organic food company. As her company plans to expand into new markets, she needs to forecast future demand to make informed capital investment and expansion decisions. Since the company is launching a new line of organic snacks, historical sales data is limited, making traditional statistical forecasting methods less effective. To tackle this challenge, Meera explores qualitative demand forecasting techniques that rely on expert opinions, market research, and consumer insights rather than past data. Evaluate the key qualitative methods of demand forecasting that Meera can use in this situation?

Q3 (A) A local bakery sells freshly baked muffins. When the price of a muffin is Rs.10, the bakery sells 50 muffins per day. However, due to an increase in ingredient costs, the bakery raises the price to Rs.12, and as a result, daily sales drop to 40 muffins. Calculate the price elasticity of demand (PED) for the muffins. Evaluate how can the bakery use this information to decide future pricing strategies?

Q3 (B) Riya enjoys both chocolates and cookies equally but is willing to give up two chocolates for one extra cookie while maintaining the same level of satisfaction. Using the concept of indifference curve analysis, analyze the above scenario and discuss the indifference curve and its properties in detail.

 

Financial Accounting & Analysis

Q1. A small manufacturing company, Horizon Industries, has experienced rapid growth and needs to organize its accounting records. The company currently tracks transactions informally using spreadsheets. The owner has hired you as a consultant to implement proper accounting procedures. Describe the sequential steps Horizon Industries should follow to establish a formal accounting system. Explain the purpose and role in generating financial statements. Additionally, identify which source documents should be maintained for different types of transactions.

Q2. Meera Sharma recently decided to pursue her passion for landscaping by starting Green Valley Landscaping Services in Pune, Maharashtra. After years of working for a large landscaping company, she’s using her expertise and savings to establish her own business in a growing residential area. The company offers residential and commercial landscaping services including lawn maintenance, garden design, irrigation system installation, and seasonal clean-up. Meera has rented a small office space with an attached storage area for equipment and supplies near Koregaon Park. As she begins operations, she needs to properly track all business transactions to understand her financial position and plan for future growth. Explain the accounting equation and its fundamental importance in financial accounting. Analyze the following six transactions for Green Valley Landscaping Services and show how each affects the accounting equation:

1. Meera invested Rs.15,00,000 cash to start the business

2. Purchased equipment worth Rs.5,00,000, paying Rs.2,00,000 in cash and financing the remainder

3. Provided landscaping services for Rs.2,75,000, receiving cash immediately

4. Paid Rs.75,000 for monthly rent

5. Purchased supplies for Rs.45,000 on account from Ganesh Garden Supplies

6. Paid Rs.30,000 toward the equipment loan to State Bank of India.

Q3 (A) Vindhya Technologies Ltd, a mid-sized software development company based in Bangalore, specializes in enterprise solutions and mobile applications. Below are selected items from the company’s financial statements for the years ended March 31, 2024 and 2023 (all figures in Rs. lakhs): Balance Sheet Items: – Current Assets (2024): Rs.480; (2023): Rs.360 – Cash and Cash Equivalents (2024): Rs.180; (2023): Rs.140 – Current Liabilities (2024): Rs.220; (2023): Rs.190 – Total Assets (2024): Rs.1,200; (2023): Rs.950 – Total Liabilities (2024): Rs.500; (2023): Rs.400 – Inventory (2024): Rs.60; (2023): Rs.45 Income Statement Items: – Net Sales (2024): Rs.1,500; (2023): Rs.1,250 – Net Profit After Tax (2024): Rs.225; (2023): Rs.170 – Cost of Goods Sold (2024): Rs.900; (2023): Rs.780 Additional Information: – Average Total Assets for 2024: Rs.1,075

– Average Inventory for 2024: Rs.52.5 – Shareholders’ Equity (2024): Rs.700; (2023): Rs.550 Analyze Vindhya Technologies Ltd’s financial performance by calculating and interpreting the Profitability and Liquidity categories of financial ratios. Calculate and interpret two ratios for each category.

Q3 (B) Analyze Vindhya Technologies Ltd’s financial performance by calculating and interpreting the Solvency and Efficiency categories of financial ratios. Calculate and interpret two ratios for each category.

 

Information System for Managers

Q1. TechX Solutions is a mid-sized software development company that has been growing steadily over the past five years. The company’s Information Systems (IS) initially relied heavily on on-premise servers and traditional software to support its various functions, including software development, project management, and customer support. As the company expanded, the limitations of its traditional IS became evident: slow processing times, limited scalability, data accessibility issues, and rising maintenance costs for on-premise infrastructure. In response to these challenges, TechX Solutions decided to transition to cloud-based solutions. The company chose a hybrid cloud model, integrating both public and private clouds, with the intention of leveraging cloud computing to streamline its operations, improve data accessibility, and reduce costs. Discuss how the adoption of cloud computing tools (e.g., cloud storage, cloud-based development platforms, cloud infrastructure) has enhanced the efficiency of TechX Solutions’ Information Systems. Focus on how these tools have addressed challenges related to scalability, cost-efficiency, and collaboration.

Q2. InnovateTech Solutions is a leading software development company that has recently shifted its project management methodology from the traditional Waterfall model to Agile. This shift was made in response to the increasing need for faster delivery of high-quality software products, better collaboration among teams, and more flexibility in addressing client needs throughout the development process. The company now employs Agile methodologies for its software projects. Explain how the adoption of the Agile model has benefited InnovateTech Solutions in terms of project delivery speed, quality, and client satisfaction. Discuss the features of any 2 Agile models in brief.

Q3 (A) CloudTech Enterprises is a growing cloud services provider offering a range of products, including data storage, networking solutions, and cloud computing resources. As the company expands its infrastructure, it faces significant challenges in managing its complex network. The company’s traditional networking architecture, which relies on hardware-based devices and manual configurations, has become increasingly difficult to scale and maintain. Network provisioning and adjustments require manual intervention, leading to delays, errors, and inefficiencies. To address these challenges, CloudTech Enterprises has decided to implement Software-Defined Networking (SDN). Discuss the features and benefits of SDN for CloudTech Enterprises.

Q3 (B) Discuss the various layers and architecture of SDN which CloudTech Enterprises has implemented.

 

Management Theory and Practice

Q1. A software company is facing internal conflicts and a lack of clarity regarding its goals. Departments operate in silos, and employees are unclear about their roles and responsibilities. The CEO is concerned about the declining performance and wants to address these issues using Weisbord’s Six-Box Model. How can the CEO apply the Six-Box Model to identify the root causes of the problems and develop solutions to improve organizational effectiveness?

Q2. Rekha, juggling online classes, a part-time job, and family responsibilities, felt overwhelmed. Her grades were slipping, work performance was suffering, and even family time felt chaotic. Meanwhile, her brother Rohan, a budding entrepreneur, struggled with his new venture. He had a great product but lacked organization, leading to missed deadlines and confused clients. Both Rekha and Rohan’s situations highlight a core issue: the lack of effective management. Considering the above two commonly observed scenarios, analyze the importance of management as a continuous and universal activity in both personal and professional contexts.

Q3 (A) Describe the progression of management thought, from early focuses on efficiency and structure to later emphasis on human relations and systems thinking. Explain how these historical management theories continue to influence contemporary organizational practices, including leadership styles, organizational design, and approaches to problem-solving in today’s dynamic business environment.

Q3 (B) Analyze the importance of management as a profession in modern organizations. Support your answer with real-life example(s) or case(s) as applicable.

 

Marketing Management

Q1. Analyze how digital and social media have transformed customer relationship management in modern marketing. Support your answer with real-life examples as applicable.

Q2. Discuss the role of a value proposition in differentiating a brand in the marketplace. How does it contribute to customer engagement? Support your answer with real-life examples as applicable.

Q3 (A) Discuss how modern marketing approaches, such as social media and digital marketing, have changed the way companies engage with consumers? Support your answer with real-life examples as applicable.

Q3 (B) How can companies effectively manage customer relationships to capture customer lifetime value? Support your answer with real-life examples as applicable.

 

Organisational Behaviour

Q1. Sara is looking to send one of her team members on an international assignment to China to train a group of employees located at her company’s office in Beijing. As part of the assignment, the chosen employee will have to undergo a three-week diversity training program to help him/her learn about his/her new environment. How can the knowledge of the BIG 5 framework help her chose the most eligible employee for this assignment?

Q2. Mark is an excellent technical writer. He has never missed a deadline and all his projects are of superior quality. He now wants to telecommute two days a week, so that he can spend more time with his family. He feels that he has proven his reliability. However, his boss is unable to comply with his request and gives him a substantial raise instead. Analyze Mark’s disappointment in the current situation with respect to the Expectancy Theory of Motivation.

Q3 (A) A multinational company is expanding into new global markets and hiring employees from diverse cultural backgrounds. What challenges and opportunities might arise from workforce diversity in this scenario? Suggest strategies to effectively manage diversity in the workplace.

Q3 (B) A fast-growing tech startup is facing high employee turnover and declining motivation levels. As an HR consultant, how would you recommend fostering a positive organizational culture to enhance employee behavior, motivation, and overall performance? Provide specific strategies with their expected impact.

 

Business Communication

Q1. Evaluate the challenges and opportunities of mobile communication in business environments.

Q2. A small retail store, "Style Hub," uses instant messaging to coordinate staff schedules. A last-minute shift swap wasn't clearly communicated in the employee group chat, resulting in the store being understaffed during the busiest period.

How can businesses ensure effective communication through instant messaging while maintaining professionalism?

Q3A. "QuickPulse," a marketing firm, encourages instant messaging for team collaboration. However, constant notifications are disrupting focused work. How can businesses balance the need for real-time communication with the necessity of maintaining employee productivity?

Q3B. A new employee at "Design Dynamics," Anurag, uses instant messaging to communicate with clients, sometimes using casual language and emojis. A senior colleague notices this might not be perceived professionally. What are the key etiquette rules to follow when using instant messaging in a professional setting?

 

Business Law

Q1. Jainam Patel is a minor whose father Mr. Manish Patel expired in an accident. Manish Patel was a partner in M/s. Jalaram Enterprises, a registered partnership firm under the Indian Partnership Act, 1932. It was decided according the Partnership Deed that on the death of a partner the legal heir should be added as a partner. Jainam Patel was the only surviving legal hier of Manish Patel.

Given the above facts: (i) Can you explain whether Partnership firms allow the admission of partner, even when such incoming partner is a minor and whether such admissions are dealt in the provisions under the Indian Partnership Act, 1932. and (ii) Please highlight and explain the rights and liabilities of such minor (in this case of Jainam Patel) who is ought to be admitted as a partner in a partnership firm with special emphasis on the protection that is provided to a minor under the Indian Partnership Act, 1932.'

Q2. The Consumer Protection Act, 2019 protects consumer rights in India and the authorities set up under the law are tasked with the objective of protecting and enforcing these rights. To support the above statement please research and give two (2) real life instances where authorities set up under the Consumer Protection Act, 2019 enforced and protected consumer rights in India.

Q3A. WaCal Inc. is an American multinational corporation having global presence in manufacturing and selling sports and adventure related products. It is a market leader in many countries across the globe and its brand "ReaTop" is synonymous with high quality sports goods. The brand is endorsed worldwide by leading sportsperson and adventure enthusiasts. Now, WalCal Inc. is contemplating its entry in India. However, it is apprehensive that its brand “ReaTop” would be imitated and affixed on cheap products in India. Also, there could be instances where different variations of its brand name “ReaTop” would be affixed on products and sold.

It is keen to invest in India especially with the prospect that India’s burgeoning youth population can drive its sales and growth. Please help the company by addressing its  apprehension by answering the following query. This will help them draw an effective Intellectual Property strategy.

Query 1- What types of intellectual property rights could WalCal Inc. claim for its products in India including the brand "ReaTop". Please explain with reason, which type(s) of intellectual property would apply?

Q3B. WaCal Inc. is an American multinational corporation having global presence in manufacturing and selling sports and adventure related products. It is a market leader in many countries across the globe and its brand "ReaTop" is synonymous with high quality sports goods. The brand is endorsed worldwide by leading sportsperson and adventure enthusiasts. Now, WalCal Inc. is contemplating its entry in India. However, it is apprehensive that its brand “ReaTop” would be imitated and affixed on cheap products in India. Also, there could be instances where different variations of its brand name “ReaTop” would be affixed on products and sold.

It is keen to invest in India especially with the prospect that India’s burgeoning youth population can drive its sales and growth. Please help the company by addressing its apprehension by answering the following query. This will help them to draw an effective Intellectual Property strategy.

Query 2-Explain civil and criminal remedies under various intellectual property laws for enforcement of intellectual property rights?

 

Decision Science

1. Calculate Fisher Ideal Index number

Commodities	Base Year Price (P₀)	Base Year Expenditure (E₀)	Current Year Price (P₁)	Current Year Expenditure (E₁)
A	2	40	5	75
B	4	16	8	40
C	1	10	2	24
D	5	25	10	60

 

Q2 A bag contains 5 white and 3 black balls, 4 balls are successively drawn out and are not replaced. What is the chance that they are taken alternatively of different colours.

Q3 (A).

Marks	No. of Students
0 – 10	10
10 – 20	15
20 – 30	x
30 – 40	30
40 – 50	10
50 – 60	10

 

Find the missing frequency if N is 100 and median is 30

Q3 (B)

Wages (Rs)
40
44
54
60
62
64
70
80
90
96

 

Calculate Standard deviation

 

Essentials of HRM

Q1. Fine Bags and Trolley, a one-year-old company, is planning for rapid expansion. As the HR Head of the company, you have been asked to facilitate fast-paced recruitment. How will you justify the importance and components of job analysis to the top management before proceeding with recruitment? Additionally, develop a comprehensive job analysis for the role of a Sales Executive.

Q2. XYZ Corp. is a well-established technology company with a strong presence in the software development and IT services sector. Over the past five years, the company has experienced rapid growth, expanding its team from 200 employees to over 1,200 employees. Despite the company’s success in expanding its product offerings and client base, XYZ Corp. has faced challenges related to employee engagement, leadership development, and retention. The leadership team at XYZ Corp. has realized that these challenges need to be addressed to maintain the company’s competitive edge and ensure sustainable growth. While the company’s workforce is highly skilled, there has been a noticeable decline in employee satisfaction, particularly among mid-level managers and junior employees. High turnover rates, especially in the IT and product development departments, have raised concerns among HR leadership. Identify the key challenges and HR strategy to handle the situation.

Q3A. A hospital is experiencing an increase in patient complaints regarding delayed response times, inconsistent patient care, and lack of communication from the nursing staff.

1. As a hospital’s Training Manager, keeping various challenges in mind how you will do Training Needs Analysis in the given situation.

Q3B.  In the above situation you prefer the internal or external trainer and why?

 

Operations Management

Q1. A global solar panel manufacturing company is planning to set up a large-scale production facility in South Asia to capitalize on the growing demand for renewable energy and reduce production costs. As the regional head of operations, you are responsible for selecting the most strategic location for the new manufacturing plant. Identify and discuss the key factors that influence the selection of a manufacturing facility location, including economic, logistical, regulatory, and labor-related aspects. Based on these factors, recommend India in South Asia for setting up the facility, providing justifications with relevant data and industry insights to support your decision.

Q2. Explain the fundamental concept of TOC and its significance in optimizing pharmaceutical manufacturing processes by identifying common constraints in the industry. Discuss how synchronous manufacturing can be applied to improve production scheduling and efficiency in the pharmaceutical sector. Also Illustrate how the Drum-Buffer-Rope (DBR) methodology can enhance overall system performance, reduce lead times, and increase throughput in pharmaceutical manufacturing.

Q3A. Akasa Air, one of India’s newest airline companies, is focused on enhancing service quality and operational efficiency to establish itself in the competitive aviation sector. The use of quality management tools is crucial for maintaining high service standards, ensuring passenger safety, and optimizing operations. Explain the role of an operations manager in implementing and monitoring quality control measures at Akasa Air, focusing on how these measures contribute to safety, efficiency, and customer satisfaction.

Q3B. Akasa Air, one of India’s newest airline companies, is focused on enhancing service quality and operational efficiency to establish itself in the competitive aviation sector. The use of quality management tools is crucial for maintaining high service standards, ensuring passenger safety, and optimizing operations. Discuss the various dimensions of quality in the airline industry, using Akasa Air as an example. Explain how each dimension contributes to enhancing passenger experience and improving operational efficiency.

 

Strategic Management

Q1. Panniker Foods is a 100-year spices company based in Kottayam, Kerala. The company has been owned & managed by the Panniker family since its inception by its founder Cherayi Panniker – who had started the company after his retirement as the royal chef to the Maharaja of Kerala. From modest beginnings, the company has grown organically to a turnover of Rs.300Cr. Traditionally, the company has been run as a family business, with each generation of the Panniker family automatically joining it – as have all the employees and their families.

Aju Panniker, the great-grandson of the founder has completed his B.Tech in Food Technology in Kerala and as well, his MBA from the Marshall School of Business at USC in Los Angeles, California. Thereafter, he has worked for 10years at Heinz Ketchup in the USA. With the current family management growing older, Aju has now returned to head the company as its MD & CEO. Aju is now keen to apply Strategic Management principles to make the company competitive and relevant to the 21st century. Explain how Strategic Management can lead to a Competitive Advantage.

Q2. GREAT Engineering is a 60-year-old Machine Tool firm based in Pasadena, California. The company has been founded, owned & managed by the Trent Family

– in fact, the company’s name is an acronym for the Founders, the brothers GRaham, Edward and Albert Trent. The founders were in fact living the “American Dream” - From modest beginnings, the company has grown organically from a small Contract Machine Shop producing Auto & Aerospace components to a Manufacturer of CNC Vertical Milling Machines with a turnover of $400M. Traditionally, the company has been run as a family business, with the next generation of the Trent family automatically joining it – as have all the employees and their families.

With the current family management growing older, and in order to stay competitive, the Trent family has agreed for GREAT Engineering to be acquired by Milligan &  Daniels – the world’s Largest Machine Tool firm. Dean Trent, the eldest grandson of Graham has completed his BS in Engineering and as well, his MBA from UCLA, California, is currently the company’s SVP of Operations. Milligan & Daniels is now keen to apply Strategic Management principles to ensure that GREAT Engineering stays competitive and relevant. Dean has been asked to head the company’s adoption of Strategic Management methods. Discuss the phases of Strategic Management principles and how they contribute to the long-term success of a firm.

Q3 (A) Steve Jobs and Steve Wozniak famously started Apple in a garage and began to develop their unique business strategy.   The two men had a rough breakdown of business responsibilities: Jobs handled business and creativity, while Wozniak engineered their creations. The problem? Both Jobs and Wozniak were young men without any real business experience, and they needed expert guidance if they were going to get their company off the ground. So, they built a board and brought business experts to help get the fledging tech company going.

And that they did. Apple began to churn out revolutionary computer products, led by the genius of Jobs and Wozniak. Jobs, however, wanted to be CEO. The board pushed back because they felt that Jobs pushed people too hard, rubbed people the wrong way, and burned bridges left and right. He was building an incredible business but making everyone around him unhappy.    As a result, Apple’s board believed he wasn’t ready for the CEO role because they felt that he was following Mintzberg’s Entrepreneurial Mode of Strategy.

Describe Mintzberg’s Entrepreneurial Mode of Strategy. What are its Pros & Cons.

Q3(B) In 1983, Jobs recruited the CEO of PepsiCo, John Sculley, to be Apple’s CEO.    The Board heartily endorsed Sculley’s appointment as they’d seen his work at PepsiCo and felt that he embodied Mintzberg’s Planning Mode of Strategy.

Describe Mintzberg’s Planning Mode of Strategy. What are its Pros & Cons.

 

Consumer Behaviour

Q1. Discuss how psychological factors would impact a customer’s purchase choice for a formal dress and LED Television.

Q2. A new organic food brand, "GreenHarvest," has entered the Indian market, targeting health-conscious urban consumers. Despite offering high-quality products, sales remain lower than expected due to consumer scepticism about organic claims and pricing concerns.

Analyze how Indian consumers learn about new product categories like organic food and evaluate the strategies GreenHarvest can implement to enhance consumer learning and drive adoption.

Q3A. Design a marketing campaign that leverages Indian film actors / actresses and online social media influencer to influence teenagers in the age group of 12 years to 18 years to reduce their unnecessary screen time by 50%.

Q3B. Analyze the role of internal marketing in enhancing employee engagement and its subsequent effect on customer satisfaction.

 

Cost & Management Accounting

Q1.  ABC Ltd. is a mid-sized electronics manufacturer facing increasing competition. To maintain its market position, ABC’s leadership wants to upgrade its cost management system and leverage innovative management accounting techniques. The CFO has noticed inefficiencies in cost allocation, particularly in overhead expenses, and believes refining the firm’s management accounting practices could strengthen decision-making and secure a competitive advantage. However, the management team is also aware of the potential limitations and challenges of implementing new systems.

Briefly explain the distinction between cost accounting and management accounting, and discuss why management accounting information is crucial for ABC’s strategic decisions.

Q2. ABC Enterprises manufactures a single product. Below is the cost and sales information for one month:

- Selling price per unit: Rs. 100

- Variable cost per unit: Rs. 60

- Fixed manufacturing and operating costs per month: Rs. 1,20,000

- Expected sales volume for the month: 4,000 units

Required:

1. Calculate the break-even point in units.

2. Determine the number of units ABC Enterprises must sell to earn a target monthly profit of Rs. 40,000.

3. Compute the margin of safety in both units and rupees if the company actually sells 4,000 units.

Q3A.  Develop a strategic plan for a company to transition from traditional costing methods to a more dynamic and competitive cost management system?

Q3B. Analyze the impact of adopting activity-based costing (ABC) on the financial performance of a service-oriented company?

 

Digital Marketing

Q1. PureHarvest Organics

You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

- Cold-pressed oils (coconut, olive, and mustard oil).

- Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

- Natural sweeteners (organic honey, jaggery, and stevia).

- Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

- Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

- Ethical sourcing of ingredients from sustainable farms.

- Using eco-friendly packaging materials to reduce plastic waste.

- Minimizing its carbon footprint across production and distribution.

- Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

- Retail partnerships with organic stores, supermarkets, and specialty food outlets.

- Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

- Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally.

Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading to:

- Missed opportunities to tap into the growing online organic food market.

- Limited customer engagement beyond retail touchpoints.

- Increasing competition from digital-first organic brands.

- Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

How will you design a digital marketing strategy to help PureHarvest Organics transition from traditional to digital marketing? Provide an overview of the campaign.

Q2. PureHarvest Organics

You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

- Cold-pressed oils (coconut, olive, and mustard oil).

- Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

- Natural sweeteners (organic honey, jaggery, and stevia).

- Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

- Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

- Ethical sourcing of ingredients from sustainable farms.

- Using eco-friendly packaging materials to reduce plastic waste.

- Minimizing its carbon footprint across production and distribution.

- Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

- Retail partnerships with organic stores, supermarkets, and specialty food outlets.

- Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

- Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally. Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading

to:

- Missed opportunities to tap into the growing online organic food market.

- Limited customer engagement beyond retail touchpoints.

- Increasing competition from digital-first organic brands.

- Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

Explain the ASCOR Digital Marketing Model framework in the context of PureHarvest Organics.

Q3 (A) PureHarvest Organics

You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

- Cold-pressed oils (coconut, olive, and mustard oil).

- Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

- Natural sweeteners (organic honey, jaggery, and stevia).

- Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

- Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

- Ethical sourcing of ingredients from sustainable farms.

- Using eco-friendly packaging materials to reduce plastic waste.

- Minimizing its carbon footprint across production and distribution.

- Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

- Retail partnerships with organic stores, supermarkets, and specialty food outlets.

- Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

- Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally.

Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading to:

- Missed opportunities to tap into the growing online organic food market.

- Limited customer engagement beyond retail touchpoints.

- Increasing competition from digital-first organic brands.

- Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

How will you convince management to invest in digital marketing? Compare traditional vs. modern marketing to justify the transition.

Q3(B) PureHarvest Organics

You are a digital marketing consultant hired by PureHarvest Organics, a well- established organic food brand that has built a strong market presence through traditional marketing channels. The brand has gained significant recognition through offline retail partnerships, print media advertisements, word-of-mouth marketing, and in-store promotions. Now, the company wants to expand into digital marketing to reach a broader audience, improve customer engagement, and scale its business online.

Product Portfolio

PureHarvest Organics offers a diverse range of organic food products made from responsibly sourced, chemical-free, and high-quality ingredients. The company’s product portfolio includes:

- Cold-pressed oils (coconut, olive, and mustard oil).

- Whole grains and millets (quinoa, brown rice, amaranth, and buckwheat).

- Natural sweeteners (organic honey, jaggery, and stevia).

- Gluten-free and vegan snacks (seed-based crackers, nut butter, and granola).

- Recently Launched Product: A range of organic, plant-based protein powders, catering to fitness-conscious and vegan consumers.

Values and Commitments

At the core of PureHarvest Organics' ethos are values of transparency, integrity, and sustainability. The company is committed to:

- Ethical sourcing of ingredients from sustainable farms.

- Using eco-friendly packaging materials to reduce plastic waste.

- Minimizing its carbon footprint across production and distribution.

- Supporting environmental initiatives, including organic farming awareness and reforestation programs.

Market Positioning

PureHarvest Organics positions itself as a premium brand within the organic food industry, offering nutrient-rich, chemical-free food options. The brand caters to health-conscious consumers who prioritize clean eating, sustainability, and ethical consumption. Through digital marketing, PureHarvest Organics aims to differentiate itself from competitors by emphasizing product purity, transparency, and eco-friendly practices.

Distribution Channels

Along with its e-commerce platform, PureHarvest Organics distributes its products through:

- Retail partnerships with organic stores, supermarkets, and specialty food outlets.

- Participation in food expos, wellness events, and farmers’ markets to engage directly with consumers.

- Pop-up shops and tasting events to increase brand awareness.

However, the primary focus remains on expanding its online presence and leveraging digital marketing to reach a wider audience of health-conscious consumers globally Current Challenge & Digital Expansion

Despite its offline success, PureHarvest Organics has limited digital presence, leading

to:

- Missed opportunities to tap into the growing online organic food market.

- Limited customer engagement beyond retail touchpoints.

- Increasing competition from digital-first organic brands.

- Dependency on offline retailers, affecting profit margins.

To stay competitive and scale its business, PureHarvest Organics has decided to venture into digital marketing and has hired you as a consultant to develop a strong digital strategy.

At an organizational level, what challenges will you face while integrating digital marketing with its existing traditional marketing efforts for PureHarvest Organics?

 

International Business

Q1. Critically infer the complex relationship between international business activities and a nation's economic growth. Elaborate both the potential advantages and disadvantages, considering the role of foreign direct investment, trade liberalization, and technological diffusion. How can developing economies strategically leverage international business to foster sustainable economic development while mitigating potential risks?

Q2. Multinational companies (MNCs) operate across diverse socio-economic and cultural contexts. Evaluate the effectiveness of different Corporate Social Responsibility (CSR) strategies employed by MNCs in addressing the varied challenges they encounter. Critically assess the extent to which these strategies genuinely contribute to sustainable development versus serving as mere public relations tools. Consider the roles of stakeholder engagement, ethical supply chains, and environmental stewardship in your evaluation.

Q3A. Global Tech, a US-based software company, is expanding its operations into Japan. The company's management team, accustomed to direct and assertive communication, has noticed that their Japanese counterparts seem hesitant to express dissenting opinions and often rely on indirect communication. This has led to misunderstandings and delays in project implementation.

Question: Design a comprehensive communication strategy for Global Tech that bridges the cultural gap and fosters effective collaboration between the US and Japanese teams. Consider specific cultural dimensions (e.g., Hofstede's cultural dimensions) and propose practical solutions to address the communication challenges.

Q3B. Fashion Fusion, a European clothing brand known for its trendy and revealing designs, is planning to enter the Middle Eastern market. Initial market research indicates a strong interest in Western fashion, but also reveals cultural sensitivities regarding modesty and traditional values.

Question: Develop a tailored market entry strategy for Fashion Fusion that balances the brand's identity with the cultural norms of the Middle Eastern market. Propose specific adaptations in product design, marketing, and distribution to ensure successful market penetration.

 

Organisational Theory, Structure and Design

Q1 Examine the important features of a large-scale organisation vs a start-up company. Add suitable examples.

Q2 News Network has a declining market share in India. Examine the McKinsey’s 7-S Framework for identifying the different internally focussed organisational aspects for securing the firm’s market position. Give suitable examples.

Q3 (A) Vishal, the CEO of Amex web services company has introduced a new organisation culture for improving Organisational Effectiveness. In this context, answer the following with examples:

Examine different organisational parameters for improving a web service company’s Effectiveness.

Q3 (B) Vishal, the CEO of Amex web services company has introduced a new organisation culture for improving Organisational Effectiveness. In this context, answer the following with examples:

Evaluate the Goal Approach theory highlighting its merits and demerits.

 

Project Management

Q1. Discuss the role of a project manager in ensuring the successful completion of any project. In addition to conceptual details, support your answer with atleast two real examples/references of any recent projects (For instance a township, metro project, etc) 

Q2. In the post Covid scenario (considering the gap in business cycles), firms had to reschuled project deadlines and relook at the cost repurcussions due to the delays. Taking an instance of a project of your choice (say a real estate project or a software development) explain the significance of the 'triple constraints' in project management and how they impact project success.

Q3A. Business have become global in the last couple of decades. For instance players like Boeing adapt concurrent engineering to develop aircrafts by simultaneously sourcing from several suppliers across the globe. As a result coordination cannot be awaiting feedback in a sequential flow, rather has to be escalated simultaneously. In these kind of situational context, discuss how can project management software enhance the efficiency of managing complex projects, and what factors should be considered when selecting such software?

Q3B. Business have become global in the last couple of decades. For instance players like Boeing adapt concurrent engineering to develop aircrafts by simultaneously sourcing from several suppliers across the globe. As a result coordination cannot be awaiting feedback in a sequential flow, rather has to be escalated simultaneously. In these kind of situational context, critically assess the importance of stakeholder management in project success and how it can be integrated into the project management process.

 

Capital Market and Portfolio Management

Q1. David and Sarah, have different perspectives on how to measure risk and construct portfolios. David follows the Capital Market Line (CML) approach, believing that a well-diversified portfolio should be assessed based on total risk (standard deviation). He argues that the CML represents the best possible combination of risk and return, achievable only through a mix of the risk-free asset and the market portfolio. Sarah, however, trusts the Security Market Line (SML), insisting that risk should be measured by beta, which only considers systematic risk. How would you help David and Sarah resolve their debate? How does the Capital Market Line (CML) differ from the Security Market Line (SML) in terms of risk measurement and portfolio representation?

Q2. Explain how the combination of risky and risk-free assets can be used to construct an optimal portfolio. What role does the CML play in this process?

Q3A. The Investor has Rs.30,000/—and decides to invest equally in mutual funds and shares. The expected return from mutual funds is 5% p.a., and from shares is 10% p.a. Calculate the total expected return for one year.

Q3B. John is a young investor eager to build his stock portfolio. Mr. Davis, introduces him to the concept of beta. One day, John analyzes two stocks: Stock A has a beta of 1.5, while Stock B has a beta of 0.7. Mr. Davis asks him:

“John, if the market rises by 10%, how much would you expect each stock to move? And if the market crashes by 10%, which stock would be riskier? More importantly, based on your risk tolerance, which stock should you choose?”

How should John use beta to make his decision? What does beta tell him about the risk and expected return of each stock? Evaluate the significance of beta in the context of CAPM. How does beta influence investment decisions?

 

Corporate Finance

Q1. Atlas Auto Components, a manufacturer of premium car accessories, reported total revenue of Rs.42,00,000 in the past financial year. The company produced and sold 21,000 units of its flagship product, high-performance car seat covers. The cost structure for the year was as follows:

- Raw Materials: Rs.7,20,000

- Labour Costs: Rs.11,40,000

- Manufacturing Overheads: Fixed: Rs.2,10,000Variable: Rs.1,75,000

To expand its market reach, Atlas Auto Components also spent Rs.1,80,000 on advertising and sales promotions, which are categorized as fixed expenses. Additionally, the company has an outstanding loan of Rs.18,00,000, borrowed at an interest rate of 7.5%.

Required:

Based on the above information, calculate the Degree of Operating Leverage (DOL), Degree of Financial Leverage (DFL), and Degree of Total Leverage (DTL) to assess the company's financial risk and operational efficiency.

Comment on its financial position based on the Leverages.

Q2. NovaTech Solutions Pvt. Ltd., a technology infrastructure company, is planning a large-scale expansion by setting up an advanced AI-driven manufacturing facility. The estimated capital requirement for the project is Rs.750 crores. The management is evaluating whether to raise the funds through debt, equity, or a combination of both.

Company’s Current Financial Position:

- Existing Equity Base: Rs.1,200 crores

- Existing Debt: Rs.1,440 crores

- Current Debt-Equity Ratio: 1.2:1

- Maximum Acceptable Debt-Equity Ratio: 2:1

- Current Return on Equity (ROE): 27%

- Cost of Debt: 9%

- Earnings Before Interest and Taxes (EBIT): Rs.600 crores

- Corporate Tax Rate: 30%

The company is considering three possible funding strategies:

1. Full Debt Financing: Raising the entire Rs.750 crores through debt.

2. Full Equity Financing: Issuing new shares worth Rs.750 crores.

3. Hybrid Approach: Raising Rs.450 crores through debt and Rs.300 crores through equity.

Maximum Acceptable Debt-Equity Ratio: 2:1.

Advise on the best way to finance it discussing on each option w.r.t. its advantages and disadvantages. (Hint: Consider impact profitability and any other ratios as may be appropriate)

Q3 (A) ABC Ltd., a consumer electronics company, has provided the following financial details for the year ending 2024:

- Current Assets: Rs.12,00,000

- Current Liabilities: Rs.6,00,000

- Cash & Cash Equivalents: Rs.1,80,000

- Inventory: Rs.3,00,000

- Net Credit Sales: Rs.24,00,000

- Accounts Receivable: Rs.4,00,000

Required: Calculate any the below Liquidity ratios and briefly comment on the company's liquidity position:

1. Current Ratio

2. Quick Ratio (Acid-Test Ratio)

3. Accounts Receivable Turnover Ratio

Q3 (B) Sancha House is putting up a new Ice Cream Factory whose initial cost is Rs. 300,000. It expects to get inflows of Rs. 154000, Rs. 155,000, Rs. 175,000, Rs. 182,000 and Rs. 198,000. Cost of borrowing for this project is 11%. Calculate the NPV and decide whether it is a good proposal to invest in.

 

Marketing of Financial Services

Q1. In the dynamic landscape of banking and financial institutions, the delivery of financial services encompasses multifaceted attributes that define their operational framework. Given the regulatory, risk management, and client- centric considerations, how do banks or financial entities structure and differentiate their service offerings? Discuss the intrinsic characteristics that govern financial services, ensuring alignment with market demands and institutional objectives?

Q2. How can a bank classify its insurance services to cater to different demographic segments, including High Net-Worth Individuals (HNIs), middle-income groups, and various age brackets ranging from youth to senior citizens? Explain how commercial banks segment and structure their insurance plans to meet the diverse needs of their clients?

Q3A. When a research agency aims to analyze the financial services marketing landscape within a specific geographical region, certain foundational factors play a crucial role. What key elements should be evaluated to gain a comprehensive understanding of the market dynamics, consumer behavior, and regulatory environment? Discuss the fundamental aspects that shape financial services marketing in a given location?

Q3B. As a seasoned professional approaches the transition from an active career to retirement, the final five years (ages 55 to 60) become critical for financial and lifestyle planning. What are the key factors that should be strategically assessed during this phase to ensure a stable and well-prepared retirement? Discuss the essential considerations that shape this crucial period?

 

Strategic Cost Management

Q1. Tachi Ltd. is a mid-sized manufacturing company producing two product lines: Standard Widgets and Custom Widgets. The company has been using Traditional Costing to allocate overhead costs, based on machine hours. However, the management has noticed that despite increased production efficiency, profit margins are declining, especially for Standard Widgets.

A cost consultant suggests implementing Activity-Based Costing (ABC) to allocate costs more accurately based on actual resource consumption. After an initial analysis, it is found that Custom Widgets require more design modifications, customer support, and quality checks compared to Standard Widgets. The consultant argues that the current system is over-costing Standard Widgets and under-costing Custom Widgets. Analyze the situation and compare Traditional Costing and Activity-Based Costing in the context of Tachi Ltd. Justify whether implementing ABC would benefit Tachi Ltd.

Q2. Active Ltd. is a consumer electronics company operating in a highly competitive market. The management wants to evaluate the company’s financial performance over the last two years to understand its profitability and efficiency trends. The following financial data is provided for the past two years:

Particulars	Year 1 (Rs. in Lakhs)	Year 2 (Rs. in Lakhs)
Sales	1,200	1,400
Cost of Goods Sold	720	920
Net Profit	120	110
Total Assets	800	1,100
Shareholders' Equity	500	650

 

You’re required to calculate the following financial ratios for both years:

1. Gross Profit Margin

2. Net Profit Margin

3. Return on Assets (ignore taking average)

4. Return on Equity (ignore taking average)

Analyze the trends in these ratios and comment on the company’s financial performance.

Q3A. Beta Ltd. is a growing manufacturing company that produces a single product. The company's management is evaluating its cost structure to prepare a budget for different production levels. The finance team has provided the following cost details:

Variable Costs per unit:

• Direct Materials: Rs.50
• Direct Labor: Rs.30
• Variable Overheads: Rs.20

Fixed Costs:

• Fixed Overheads: Rs.40,000 per month

The company is considering two possible production levels: 1,000 units and 1,500 units. You’re required to, based on the given cost structure, prepare a Flexible Budget for both capacity levels.

Q3B.  Beta Ltd. is a growing manufacturing company that produces a single product. The company's management is evaluating its cost structure to prepare a budget for different production levels. The finance team has provided the following cost details:

Variable Costs per unit:

• Direct Materials: Rs.50
• Direct Labor: Rs.30
• Variable Overheads: Rs.20

Fixed Costs:

• Fixed Overheads: Rs.40,000 per month

The company is considering two possible production levels: 1,000 units and 1,500 units. You’re required to analyze the impact of increasing production on total costs.

 

Taxation - Direct and Indirect

Q1.  Mr. Gajendra, a business owner, failed to comply with Tax Deducted at Source (TDS) provisions, leading to the disallowance of 30% of royalty payments to Mr. Bani and 30% of employee salaries during the computation of business income for AY 2023–2024. The royalty payment’s TDS was deducted but not deposited on time, while salaries were paid without deducting TDS as required under Section 192. Analyze the impact of this non-compliance on the firm’s tax liability and financial statements. How could better TDS management have prevented these disallowances? Propose strategies to strengthen TDS compliance and mitigate future risks.

Q2. XYZ Pvt. Ltd. operates across multiple states, dealing with both direct and indirect taxes. The company’s payroll involves TDS deductions, while its product pricing includes GST. The management is concerned about the impact of TDS on employee cash flows and how indirect taxes influence consumer behavior. As a consultant of XYZ Pvt. Ltd. analyze the differences between direct and indirect taxes, and explain how TDS fits into the taxation system?

Q3 (A) XYZ Ltd. regularly pays consultants and vendors for professional services. In one instance, the company failed to deduct Tax Deducted at Source (TDS) on a Rs.50,000 payment. As a result, a portion of the expense was disallowed during tax assessment, increasing the company’s tax liability. Explain the role of TDS in ensuring compliance with tax laws and its effect on tax evasion.

Q3B. ABC Pvt. Ltd. has recently started making monthly rent payments of Rs.50,000. To comply with tax regulations, the company must manage its TDS obligations accurately. After obtaining a TAN, the company deducts tax at the applicable rate and deposits it with the government. Analyze the importance of obtaining a TAN for ABC Pvt. Ltd. Explain the process of obtaining a TAN and its role in the TDS system.

 

Compensation & Benefits

Q1 You have been Hired in Human Resource Department of a Manufacturing Organisation. The most important task which has been assigned to You by Human Resource Manager is to determine and decide wage rate of employees. Assuming the above-mentioned Responsibility, How will you design the Wage Rate of employees. Also Discuss the factors which will be kept in Mind while designing Wage Rates.

Q2 Tanisha, The General Manager of a Multi-national Corporation believes that there should be a growing focus on creating a more cooperative environment where staff members may learn talents and information with one another through cooperating on projects as a team. She wants to reinforce Team Based rewards in the organisations. She believes that it can foster Quality teams and break the monotony of rivalry in the organisation. Give Arguments in the favour of Tanisha regarding Team based Rewards as opposed to conventional methods of Pay.

Q3 (A) Mr. Smith is working in Human Resource Management Department of a Tech Company. He has been Assigned the job of making and maintaining Payroll system of the organisation.

He later found that other organisations are using Payroll Management Software to make and maintain Payroll which has increased efficiency in the organisations. Explain the Process Which Mr. Smith has to undertake to execute Payroll System.

Q3 (B) You have been given a task to be a Liason with IT Department in implementing Payroll Management Software. What Factors would you keep in mind while facilitation the creating of Payroll Management Software?

 

Industrial Relations & Labour Laws

Q1 A manufacturing company in India is facing a major labor dispute due to sudden layoffs without prior notice. The employees have approached labor authorities, citing unfair dismissal under the Industrial Disputes Act, 1947.

Based on your understanding of the Industrial Disputes Act, 1947, how would you apply its provisions to this case? What key aspects of the Act should be remembered while addressing such conflicts, and how do they help in understanding its role in resolving disputes between employers and employees?

Q2 A factory worker in India, who has been employed for five years, is suddenly terminated without prior notice or proper compensation. The worker approaches the labor court, claiming unfair dismissal and demanding rightful compensation under labor laws such as the Industrial Disputes Act, 1947.

Based on this scenario, how would you apply your understanding of India’s labor legislation to assess the worker’s legal rights and potential remedies? Discuss the effectiveness of labor laws in addressing such disputes.

Q3 (A) A large manufacturing firm is experiencing frequent conflicts between management and workers, leading to reduced productivity and high employee turnover. The management is considering implementing new industrial relations strategies to align the workforce with organizational go.

As a consultant, analyze how industrial relations can contribute to achieving organizational objectives. Based on your analysis, create a strategic approach that fosters a balance between employer and employee interests while enhancing productivity and workplace harmony.

Q3 (B) A country is facing criticism for poor labor conditions, including low wages and unsafe workplaces. International organizations have urged the government to reform its labor laws to align with global standards. The International Labour Organization (ILO) has stepped in to provide guidelines and recommendations for policy changes. Analyze the role of the International Labour Organization (ILO) in shaping labor legislation globally.

 

Manpower Planning, Recruitment and Selection

Q1 Rahul is responsible for conducting Induction and orientation of new joinees in the Production department. In this context, explain how does the induction and orientation program contribute to the success of new employees in an organization?

Q2 Right man in the right job is the key role of the Human Resource Department in any organisation. In light of the above statement, discuss the role of manpower planning in ensuring the optimal use of human resources within an organization.

Q3 (A) Explain the differences between micro-level and macro-level manpower planning and their impact on organizational strategy.

Q3 (B) A happy employee is a productive employee. Thus employee motivation drives employee engagement in an organisation. Analyze the importance of internal staffing and how it can affect employee motivation and retention.

 

Organisation Culture

Q1 At NeoGen Pharmaceuticals, efforts to build a culture of innovation—such as launching idea-sharing platforms and flexible work policies—have seen limited success. Many employees continue following traditional methods, and managers are reluctant to allow time for experimentation. As part of the strategy team, explain what an organizational culture of innovation is, how leadership can influence its development, and recommend practical strategies NeoGen’s leaders could implement to overcome these barriers and foster creativity and adaptability. Support your answer with a real-world example.

Q2 Organisational Culture and Leadership

Scenario:

GlobalTech, a multinational technology firm, recently acquired a fast-growing AI startup, InnovAI, to enhance its machine-learning capabilities. While the acquisition presents significant growth opportunities, cultural clashes have emerged. GlobalTech follows a structured, process-driven approach, whereas InnovAI thrives on agility and a startup mindset. Employees from InnovAI feel stifled by the rigid corporate environment, and GlobalTech's senior leaders struggle to align the two work cultures without disrupting operations or employee morale.

Question:

As a leadership consultant, analyze how leadership can shape and sustain organizational culture in the context of mergers and acquisitions. Evaluate the key challenges GlobalTech's leaders might face in integrating InnovAI's culture while ensuring organizational effectiveness. What strategic leadership actions can they take to foster a seamless transition and long-term cultural alignment? Support your answer with a real-world example of a successful or failed cultural integration in an M&A scenario.

Q3 (A) Organisational Culture and Business Strategy

At NovaGen Biotech, leadership aims to expand into new markets while preserving its innovative, collaborative culture. As part of the strategic planning team, design a strategy that aligns NovaGen’s culture with its long-term business objectives in a fast-changing industry. Support your response with a real-world example of an organization that has successfully achieved this alignment.

Q3 (B) Question 3.b:

VibraTech, a global technology firm known for its structured, process-driven culture, has recently acquired FlexInnovate, a startup celebrated for its informal, agile, and highly innovative work environment. Soon after the merger, challenges emerge: communication gaps, cultural clashes, and employee disengagement threaten to derail integration efforts.

As part of the post-merger integration team, design a strategic approach to address the cultural challenges, nurture synergy, and sustain productivity and employee engagement across both organizations. Support your response with a real-world example of how another company successfully navigated cultural integration after a merger or acquisition.

 

Performance Management System

Q1 Performance Management at NexonTech

NexonTech, a mid-sized IT solutions firm, has been facing challenges with its performance management system. The company recently hired Aditi as the new HR Director to revamp its approach to performance management and align it with the organization’s strategic goals.

During her initial assessment, Aditi realized that employees were unclear about their performance expectations, leading to inconsistent appraisals and dissatisfaction. Managers conducted performance reviews without a structured performance planning process, causing gaps between individual contributions and the company’s long-term objectives.

To address this, Aditi proposed a structured Performance Planning framework where employees set clear, measurable goals in alignment with NexonTech’s strategic vision. She also introduced regular check-ins and feedback loops to ensure continuous performance tracking.

However, as she rolled out the new system, ethical concerns emerged. Some employees feared that performance ratings could be manipulated to favor certain individuals, while others questioned if the evaluation metrics were truly objective. Aditi had to ensure fairness, transparency, and ethical integrity in the system to maintain employee trust and motivation.

As NexonTech moves forward, Aditi must balance individual growth with organizational priorities, ensuring that employees see how their contributions directly impact the company’s success.

Question: - How does performance planning serve as a precursor to effective performance management systems in organizations?

Q2 Performance Management at NexonTech

NexonTech, a mid-sized IT solutions firm, has been facing challenges with its performance management system. The company recently hired Aditi as the new HR Director to revamp its approach to performance management and align it with the organization’s strategic goals.

During her initial assessment, Aditi realized that employees were unclear about their performance expectations, leading to inconsistent appraisals and dissatisfaction. Managers conducted performance reviews without a structured performance planning process, causing gaps between individual contributions and the company’s long-term objectives.

To address this, Aditi proposed a structured Performance Planning framework where employees set clear, measurable goals in alignment with NexonTech’s strategic vision. She also introduced regular check-ins and feedback loops to ensure continuous performance tracking.

However, as she rolled out the new system, ethical concerns emerged. Some employees feared that performance ratings could be manipulated to favor certain individuals, while others questioned if the evaluation metrics were truly objective. Aditi had to ensure fairness, transparency, and ethical integrity in the system to maintain employee trust and motivation.

As NexonTech moves forward, Aditi must balance individual growth with organizational priorities, ensuring that employees see how their contributions directly impact the company’s success.

Question: - Analyze the ethical considerations involved in performance management and how they impact organizational practices.

Q3 (A) Performance Management at NexonTech

NexonTech, a mid-sized IT solutions firm, has been facing challenges with its performance management system. The company recently hired Aditi as the new HR Director to revamp its approach to performance management and align it with the organization’s strategic goals.

During her initial assessment, Aditi realized that employees were unclear about their performance expectations, leading to inconsistent appraisals and dissatisfaction. Managers conducted performance reviews without a structured performance planning process, causing gaps between individual contributions and the company’s long-term objectives.

To address this, Aditi proposed a structured Performance Planning framework where employees set clear, measurable goals in alignment with NexonTech’s strategic vision. She also introduced regular check-ins and feedback loops to ensure continuous performance tracking.

However, as she rolled out the new system, ethical concerns emerged. Some employees feared that performance ratings could be manipulated to favor certain individuals, while others questioned if the evaluation metrics were truly objective. Aditi had to ensure fairness, transparency, and ethical integrity in the system to maintain employee trust and motivation.

As NexonTech moves forward, Aditi must balance individual growth with organizational priorities, ensuring that employees see how their contributions directly impact the company’s success.

Question: - Evaluate the importance of aligning individual performance with organizational strategic goals.

Q3 (B) Performance Management at NexonTech

NexonTech, a mid-sized IT solutions firm, has been facing challenges with its performance management system. The company recently hired Aditi as the new HR Director to revamp its approach to performance management and align it with the organization’s strategic goals.

During her initial assessment, Aditi realized that employees were unclear about their performance expectations, leading to inconsistent appraisals and dissatisfaction. Managers conducted performance reviews without a structured performance planning process, causing gaps between individual contributions and the company’s long-term objectives.

To address this, Aditi proposed a structured Performance Planning framework where employees set clear, measurable goals in alignment with NexonTech’s strategic vision. She also introduced regular check-ins and feedback loops to ensure continuous performance tracking.

However, as she rolled out the new system, ethical concerns emerged. Some employees feared that performance ratings could be manipulated to favor certain individuals, while others questioned if the evaluation metrics were truly objective. Aditi had to ensure fairness, transparency, and ethical integrity in the system to maintain employee trust and motivation.

As NexonTech moves forward, Aditi must balance individual growth with organizational priorities, ensuring that employees see how their contributions directly impact the company’s success.

Question: - Discuss the role of technology in enhancing the effectiveness of Performance Management Systems (PMS).

 

Business: Ethics, Governance & Risk

Q1. Prepare an executive summary, in your own words, based on the disclosures under Essential Indicators and Leadership Indicators from the Business Responsibility & Sustainability Report (BRSR) 2023-24 of any one of the companies listed here, TCS, ITC, L&T, Cipla or Mahindra & Mahindra Ltd. The summary should include policies, processes and initiatives deployed by the company to uphold Principle 1—conducting business with integrity, ethics, transparency, and accountability.

Q2. Go through the ‘Management Discussion & Analysis’ section under the Director’s Report in the annual report (FY2023-24) of any ONE of the company lister here (ICICI Bank, Wipro, Nestle India, Tata Motors or Dr. Reddy's Lab Ltd) and explain in your own words how the company is managing its operational risk – both threats and opportunities. You must mention the name of the company you select.

Q3a. Describe three ways of incorporating ethical decision-making processes or tools into your daily business decisions, regardless of your current business type, role, function, or designation.

Q3b. According to you, how can    the three branches of ethics—normative ethics, meta- ethics, and applied ethics - be applied in real life to understanding ethical dilemmas in business?

 

Research Methodology

Q1. Organic Tattva is conducting a market survey to analyze customer behavior for their    newly launched organic products (visit:

https://organictattva.com/?gad_source=1&gclid=CjwKCAiAw5W-BhAhEiwApv4goIk7DT9YISO97F7TyXm3JIn92jFB4fJ9tykLXpzzCFPLRb8ajj rUYxoCFI4QAvD_BwE

As a market researcher, develop the broad problem area, research questions, and interview questionnaire.

Q2. What is a moderating variable? How a mediating variable is different from moderating variable? Develop a conceptual model by analyzing literature to show the relationship of mediating and moderating variable.

Q3A. How can the hypothetico-deductive method be applied to solve a complex business problem, and what are the potential challenges in its application?

Q3B. Hypothesis:

“Consumers' preference for Campacola over global brands (e.g., Coca-Cola, Pepsi) is significantly influenced by nostalgia and affordability rather than taste and health benefits.”

Survey Question to Test This Hypothesis:

Q: What is the primary reason you would choose Campacola over other soft drink brands? (Select the most important factor)

- Nostalgia (childhood memories, brand heritage)

- Affordability (lower price compared to Coca-Cola/Pepsi)

- Taste (unique flavor profile)

- Health benefits (less sugar, natural ingredients)

- Indian-origin brand preference

- Other (please specify):

You have to choose, examine and elaborate on one of the options/factors given in the survey question.

 

Treasury Management in Banking

Q1. Traditionally, Banks had the strength of providing Treasury products & services. You have been appointed as Treasury Consultant by an MNC Corporates to set- up Treasury for    Treasury activities like Forex, Liquidity Management, Risk Management & Investments of    the Organisation. Enumerate and describe at least 5 Objectives for which Corporate Treasury will take care in addition to maintaining relations with the Bank's Treasury Relationship Manager/Treasurer, Comply with Risk Management Policy of the company & use of Treasury products approved by Bank.

Q2. You are appointed as a Treasurer of the Bank. Explain    how you will manage the Treasury of the Bank with regard to Liquidity Management, Interest Rates, cost of funds, Proprietary or Merchant Forex position, ALM approved by Alco Committee, Risk Management approved by RMC, Capital of the bank, as approved by Management. Explain with examples as to how    CCIL    help in    management of Integrated Treasury Management products like Trade Finance, Forex - Spot/Forwards, and Treasury Management is a used by Banks, Fx Retail by Corporates, Trep by Mutual Funds and Financial Institutions in India. Explain Integrated Treasury Management with example of Trading and Settlement thru CCIL.

Q3A. Amit, a treasury manager at a commercial bank, is responsible for managing the bank’s liquidity, investments, and risk exposures. While he is well-versed in Repo and Reverse Repo operations, he wants to gain a deeper understanding of the key pillars of treasury management beyond these instruments. With increasing financial market complexities and regulatory changes, Amit needs to explore how modern treasury management helps optimize cash flow, manage risks, and ensure profitability for the bank. Considering, the various Risks faced by the Dealers and Dealing room of a bank, As a banking consultant, Describe    the pillars of treasury management in Commercial Banking over and above Repo /Reverse Repo, CRR/SLR, Liquidity to be practiced by the Dealers in the Bank?

What's your suggestion for the Central Bank, Semi-Regulators like FEDAI, FIMMDA, FBIL etc to issue guidelines from time to time on Integrated Treasury business of the bank with regard to the Risk in products offered by the Bank.

Q3B. In March 2022, Major Central banks world-wide increased the interest rates to control the double-digit inflation in their country. This resulted in failure of few banks in US and merger of major banks in Switzerland. Cosidering this aspect, discuss the role of Treasury in management of liquidity, inflation, interest rates and cost of funds. What happens when interest rates are increased or reduced by central bank on the Treasury's profitability/liquidity on maintenance of CRR/SLR with the Central Bank. In given context, explain the key functions of treasury management, such as liquidity management, asset-liability management (ALM), and investment strategies and evaluate how risk management, regulatory compliance, and capital adequacy play a crucial role in a bank’s treasury operations.

 

International Banking & Foreign Exchange Management

Q1. Madhav is applying for a job in an international bank. In order to prepare for his interview he has to research the workings for similar banks in the industry. Discuss how international banks like HSBC and Citigroup manage to provide both domestic and international banking services effectively?

Q2. Bank of Cooperative India does not have a branch in Sweden but needs to process international transactions for a client with business interests there. Given this situation, correspondent banking plays a crucial role in enabling cross-border transactions. Evaluate the role of correspondent banks in ensuring seamless foreign exchange transactions and international trade payments.

Q3A. Global Bank Ltd., an international financial institution, is expanding its operations across multiple countries. As part of its growth strategy, the bank must deal with foreign exchange transactions daily, facilitating cross-border trade, investments, and remittances. However, fluctuations in exchange rates pose both opportunities and risks for the bank. As a financial strategist for Global Bank Ltd., design a comprehensive strategy as how banks can manage exchange rate risks and highlight the key role and significance of the foreign exchange market in international banking.

Q3B. Raman, an Indian professional working in the U.S., needs to send money to his family in India. He discovers that his bank offers remittance services but charges high fees. With the rise of digital banking, many international banks now provide cross-border remittance services, yet they face several operational and regulatory challenges. As a financial consultant for an international bank, design an innovative framework or a strategy to address the key challenges faced by the international banks in managing cross-border remittances. Also, propose framework for balancing cost-effectiveness, speed, and regulatory compliance in context to the given scenario.

 

Insurance & Risk Management

Q1. Mr. Rajiv, a married man with two children, recently underwent surgery, prompting him to reflect on his family's financial security in his absence. Concerned about his dependents' future, he decided to consult his friend, an insurance advisor, to gain insights into life insurance policies and their associated benefits. Explain to Mr. Rajiv the concept of life insurance, its significance, and the need for securing his family's financial well-being.

Q2. Ravi, a 35-year-old marketing professional with a demanding job that involves frequent travel, has never prioritized health insurance. However, when his close friend was hospitalized due to a sudden medical emergency, Ravi witnessed firsthand the financial burden of high hospital bills. This experience made him question his own financial preparedness for unexpected medical expense. As a financial consultant, evaluate Ravi’s current situation and assess the significance of having a health insurance policy and assess the key benefits of health insurance, such as hospitalization coverage, cashless treatment, tax advantages, and protection against rising medical costs.

Q3. Amit works at a private investment firm. Unlike his parents, who were employed in government jobs with secure retirement benefits, Amit does not have the same financial safety net. As he approaches mid-career, he becomes increasingly concerned about his financial security post-retirement. Without a structured pension plan, he worries about managing his expenses, healthcare, and maintaining his lifestyle in his later years.

a. As a financial advisor, identify and explain the key risks Amit should consider while planning for his retirement.

b. With respect to the above scenario Outline the step-by-step process involved in creating a comprehensive retirement plan to ensure financial stability in his post- retirement years.

 

Financial Institutions and Markets

Q1. Amit, an aspiring entrepreneur, is planning to start a café business and approaches a commercial bank for a business loan. During his discussion with the bank manager, he learns that banks not only provide loans but also play a crucial role in managing savings and    facilitating investments. He also realizes that commercial banks act as financial intermediaries, helping individuals and businesses by ensuring the smooth flow of funds in the economy. With the given scnenario, explain important functions of commercial bank and Analyze how banks use credit creation to promote entrepreneurship and overall economic development.

Q2. Arun, a young professional, has recently started his career and is keen on ensuring financial security for himself and his family. During a discussion with a financial advisor, he learns that insurance companies function as financial intermediaries by collecting premiums from policyholders and investing these funds to provide financial protection. Curious about the benefits of life insurance, Arun wants to explore the various life insurance plans available in the market. Evaluate some of the insurance plans that can help him safeguard his future and protect his loved ones from financial uncertainties.

Q3A. Ms. Priya, a recent bank recruit, has started earning a steady income and aims to build her financial future by saving and investing wisely. Her colleagues suggest that Mutual Funds (MFs) could be an ideal investment option. However, as she is unfamiliar with MFs, she wants to develop a personalized investment strategy that aligns with her financial goals and risk appetite. As a financial advisor, help Ms. Priya design a suitable mutual fund investment plan by addressing the following:

a) Create an investment strategy that explains mutual funds and how they can help Ms. Priya achieve her financial goals.

Q3B. In context to the above scenario, Design a diversified mutual fund portfolio by selecting different types of mutual funds based on her risk appetite and investment objectives (Short, medium and long term goals). Justify your choices.

 

International Finance

Q1. How did the Bretton Woods System shape the evolution of international financial frameworks, particularly in defining exchange rate mechanisms? Analyze its lasting impact on global monetary policies and financial stability, considering its role in influencing modern exchange rate regimes.

Q2. How does the discipline of International Finance serve as a nexus point that integrates critical elements of macroeconomic theory and global financial oversight? Consider the interconnected framework through which exchange rates, capital flows, and monetary policies transcend national boundaries to form a cohesive system. In what ways does this field provide both theoretical foundations and practical applications that enable practitioners to navigate the complexities of an increasingly interdependent world economy?

Q3A. How does the concept of international competitive advantage shape modern financial systems and cross-border capital flows? In what ways does it influence global investment patterns and the specialization of financial services between the USA, Germany, and the UK as per International Comparative Advantage Theory? Explain the paradigm.

Q3B. In the realm of international banking, financial institutions often rely on specific account structures to facilitate cross-border transactions. How does the operational significance of a Vostro account ensure seamless foreign exchange settlements and regulatory compliance? What key role does it play in managing correspondent banking relationships?

 

Strategic Financial Management

Q1. Imagine a company, XYZ Corp, facing increasing competition in the market while also dealing with rising operational costs. The management team is considering different financial strategies to ensure the company's growth and profitability over the next decade. How might strategic financial management help XYZ Corp navigate these challenges and secure its long-term success?

Q2. Scenario: XYZ Corp, a mid-sized manufacturing company, has been experiencing fluctuating profitability due to rising raw material costs and increasing competition from international players. Recently, a new market opportunity has emerged in a neighboring country, where demand for their products is growing. However, entering this market would require significant investment in supply chain restructuring and compliance with new regulations. Additionally, the firm has limited financial resources, making it essential to optimize its capital allocation.

Question:

How can strategic financial management help XYZ Corp align its internal resource capabilities (such as capital, workforce, and production capacity) with external threats (competition and cost fluctuations) and opportunities (new market entry)? What financial strategies should the company consider to balance risk and growth?

Q3A. Explain the importance of financial planning in strategic financial management and how it aids in achieving a firm's long-term goals.

Q3B. A retail company, TrendMart, has been operating successfully for a decade, but recent shifts in consumer preferences, supply chain disruptions, and economic uncertainties have put pressure on its financial stability. The rise of e-commerce and digital payment solutions presents both a challenge and an opportunity for the company. While some competitors have swiftly adapted by investing in technology and agile financial strategies, TrendMart struggles with outdated financial planning and rigid budgeting processes.

In what ways can adaptability in strategic financial management help TrendMart respond to these market changes, mitigate financial risks, and capitalize on emerging opportunities to sustain long-term growth?

 

Digital Payments

Q1. Discuss how digital payment systems like UPI and e-wallets contribute to the development of a cashless economy. Consider a scenario where a local market vendor in Mumbai transitions from accepting only cash payments to integrating UPI and e- wallet payments, based on the scenario, explain the key features of UPI and e-wallets that enable their this widespread adoption.

Q2. Evaluate the security measures involved in digital payment processing, analyze their effectiveness in preventing fraud, and propose potential improvements to enhance their robustness. Provide specific examples of common fraud attempts and how current security measures address them.

Q3A. Describe the process of digital payment processing, highlighting the roles of different parties involved, by applying it to a real-world scenario such as booking a flight ticket online. Explain the steps involved from the moment the customer initiates the booking to the final settlement, and detail the specific functions of the customer, payment gateway, payment processor, issuing bank, acquiring bank, and the merchant in ensuring a secure and efficient transaction.

Q3B. Analyze the common real-time problems faced during digital payment processing, such as transaction failures, security breaches, and user errors, in the context of booking a flight ticket online. Discuss the potential causes of these issues, their impact on both customers and merchants, and the measures that can be taken to mitigate these problems. Provide specific examples to illustrate your points.

 

IT Security and Risk Management

Q1 Discuss different types of security threats and explain how organizations can mitigate these threats using appropriate countermeasures. Provide real-world examples to support your answer.

Q2 Analyze how ethical hacking differs from malicious hacking in terms of intent, methodology, and impact. Evaluate the ethical and legal considerations in conducting penetration testing on corporate networks. Provide real-world examples to support your answer.

Q3A. A multinational company has developed a comprehensive security policy to safeguard its information assets. However, some employees frequently bypass security controls, such as using weak passwords and sharing login credentials.

A) Assess the importance of Security Policy Guidelines in ensuring compliance among employees. Provide recommendations for enforcing adherence.

Q3B. A multinational company has developed a comprehensive security policy to safeguard its information assets. However, some employees frequently bypass security controls, such as using weak passwords and sharing login credentials.

B) Discuss the role of security awareness training in changing employee behavior and reducing policy violations.

 

Managing Business Process Outsourcing

Q1. Judd Chemicals is an 80-year contract manufacturer of skincare and haircare products in Chicago, USA. The company is struggling to streamline its operations due to fragmented processes across different departments, leading to inefficiencies and difficulty in aligning projects with overall strategy. Jim McNulty, the COO has decided to implement a comprehensive business process portfolio management system to identify, prioritize, and optimize their key processes.

Discuss the role of Business Process Portfolio Management (BPPM) in reducing risks and as well, maximizing decision-making capabilities & business profits at Judd Chemicals.

Q2. Vandelez is a Multinational Dairy Co-operative headquartered in Canberra, Australia. The company produces millions of tonnes of dairy ingredients and consumer products each year. The Global Supply Planning and Scheduling is its backbone process because it involves planning and transformation of goods to be delivered to the customers. As part of the Supply Planning and Scheduling initiative in Australia, this Co-operative needed to establish and implement new ways of working that will be the starting point for a global standard.

The organization needed to achieve improvements in this process to establish common ways of working through one integrated business planning cycle, common process, one tool (SAP APO), clear roles and responsibilities and improved KPI’s. However, the AS-IS is hard to document due to the complexity of the process, unavailability of a clear end-to-end picture and disconnect between the business units. Mike Leonard, the COO is thinking of inviting a BPM Consulting Firm to produce a complete, accurate and agreed picture of the process that could be used to efficiently improve realizable process improvements, i.e., the AS-IS and TO-BE modelling of the end-to-end process, from demand planning through to production scheduling.

Discuss how Business Process Management (BPM) contributes to operational excellence and profitability in an organization.

Q3A. Carbonara Group is an Insurance Company based in Palermo, Italy. As of 2024, it is the fourth-largest insurance company in Italy and ranks among the world's largest insurance companies by net premiums and assets. Like many other firms, Carbonara is facing financial pressure and need to improve cost efficiency to increase competitiveness and profitability.

This is aggravated by Carbonara’s lack of expertise in non-core functions such as Customer Service, IT & Marketing. In the case of core functions such as Policy Admin, Underwriting, etc., the insurance industry is short on talent, due to people leaving the industry, leading to spiralling costs. The CEO feels that the easiest way to reduce costs is by outsourcing insurance services.

The CEO asked Turi Guiliano, the COO to prepare a briefing document, detailing the (Top 5) Reasons for Outsourcing by Carbonara.

Q3B. After an exhaustive search and due diligence process, the Carbonara Group has identified MajorDomo, the third-largest Insurance BPO firm in India as their BPO Partner. Who are the Stakeholders in this case? Why is Stakeholder Management important in a BPO engagement and what is its impact on business success.

 

Marketing Research

Q1. Furniture shopping can be a daunting and time-consuming process. Fortunately, Sheila Koshy, the Founder CEO & Creative Director of JustRite Furniture envisioned a groundbreaking Furniture E-Commerce Mobile Application designed to revolutionize the way customers shop for furniture, from browsing to purchase and delivery.

Discuss the role of Mobile Applications in facilitating e-commerce and marketing research at JustRite Furniture.

Q2. Jenny Fernandez, the owner of Jenny’s Toot Sweet, a local bakery in Marredpally, Secunderabad, wants to launch their new (Do-It-Yourself) DIY- Valentine's Day cake flavours.     Jenny believes that she can leverage Social Media, to reach local users interested in customized baking or desserts, across the Twin Cities (Secunderabad-Hyderabad), at a lower cost than traditional advertising.

Evaluate the impact of Social Media as a platform for marketing campaigns in terms of cost-effectiveness and reach, at Jenny’s Toot Sweet.

Q3 (A) You-Do-You is a 12-year-old Casual Clothing Brand based in New York – known for its unique cutting-edge Casual-Chic look, which targets the Millennials and Gen Z (18-35 years). After a decade of explosive growth and expansion, sales have started dipping gradually    over the past 6 quarters. In this context, the CEO has called the CMO and the Marketing Leaders to a brainstorming session to discuss the strategy to put the company back on track on its growth trajectory.

The Director of Promotions feels that the company needs to refine its Advertising to better reach their core audience. In this context, he feels that they need to invest in Advertising Research. Analyze and discuss the significance of Advertising Research in developing effective marketing strategies. How can they help the company get back on track?

Q3(B) In continuation and with the reference to Question 3(A), answer the below question. The Director of Marketing however, feels that the situation is more complex – She feels that the company needs to better understand their Core-Customers’ Preferences and then create a strategy to meet those needs. In this context, she feels that they need to invest in Marketing Research. Analyze and discuss the significance of Marketing Research in developing effective marketing strategies.

How can they help the company get back on track?

 

Services Marketing

Q1. Imagine you are the marketing manager of a premium healthcare service provider offering specialized diagnostic services. Your organization wants to improve customer experience by enhancing service processes and integrating marketing communication strategies. Your company has observed that many patients face difficulties in scheduling appointments, understanding the service process, and receiving timely updates about their reports. The management has decided to redesign the service process and introduce digital marketing communication to address these challenges.

As a marketing manager, apply your knowledge of Service Process and Marketing Communication to develop a strategy that will improve customer experience and streamline the service process. Your response should include:

a) How you would redesign the service process to enhance customer convenience.

b) The role of marketing communication in ensuring customer engagement and satisfaction.

Q2. Neha is an entrepreneur who has recently opened a luxury spa and wellness center in a metropolitan city. She wants to ensure that her business stands out in the competitive market. To achieve this, she needs to develop a strong service marketing strategy using the 7Ps of service marketing.

As a marketing consultant, apply the 7P framework to Neha’s spa and wellness center. Provide specific strategies for each component to help her enhance customer experience and brand positioning.

Q3 (A) How has Airbnb developed a strong global brand in the service industry? Discuss the key branding strategies it uses.

Q3 (B) How does Zomato use digital marketing communication strategies to engage customers and enhance service experience?

 

Lean Six Sigma

Q1. A growing FMCG (Fast-Moving Consumer Goods) company in India is experiencing delays and inefficiencies in its order fulfillment process. Many distribution managers have raised concerns that the current manual methods for processing orders are causing significant delays and errors. The Operations Director, aware of your Lean Six Sigma training, has appointed you as the project leader to analyze and improve the order fulfillment process. Currently, the company relies mainly on emails and phone calls for order processing and does not have an integrated IT system in place. Create a flowchart using a SIPOC diagram to map out the order fulfillment process, clearly explaining the various steps and decision tasks involved in a typical order processing scenario. Also differentiate verification and validation with examples relevant to process design in order fulfillment, and list techniques commonly used in validation activities for new process design.

Q2. Imagine you work in an organization that operates a chain of quick-service restaurants. Choose a specific process in your organization—such as the order processing and food preparation process—and break it down into smaller activities. Identify and classify these activities into Non-Value Added (NVA), Business Value Added (BVA), and Value Added (VA) categories. Also considering that you are the project leader of a Six Sigma project aimed at improving the order processing and food preparation process. List and describe the responsibilities of team members at various Six Sigma belt levels—Master Black Belt (MBB), Black Belt (BB), Green Belt (GB), Yellow Belt (YB), and White Belt (WB)—as they contribute to this project.

Q3A. Imagine yourself as a Six Sigma project leader for an online food delivery service in India. Your goal is to improve operational efficiency and enhance customer satisfaction by identifying and addressing potential issues. Develop a fishbone (Ishikawa) diagram to outline five potential issues encountered by online food delivery services that accept customer orders via their mobile app.

Q3B. Imagine yourself as a Six Sigma project leader for an online food delivery service in India. Your goal is to improve operational efficiency and enhance customer satisfaction by identifying and addressing potential issues. Explain the sequential stages of Failure Mode and Effects Analysis (FMEA), providing illustrative examples for each step in the context of an online food delivery service.

 

New Product Development and Managing Innovation

Q1. GlobalTech Motors is a multinational automotive company renowned for its high- performance electric vehicles (EVs). The company is preparing to launch a revolutionary self-driving technology designed to integrate seamlessly into its existing EV lineup. As the project manager, you are tasked with creating a comprehensive strategy to successfully position the new technology in the competitive automotive market.    Using the Ansoff Matrix and the BCG Matrix, outline how you would develop a strategic plan to introduce and position GlobalTech's self-driving technology.

Q2. Discuss the significance of product life cycles in the context of new product development. Consider an industry that enables long distance communication (eg. Post/mail, Email, Telephone, Mobile phone, wifi calling etc.) and    describe each stage with a specific product that has experienced or is currently experiencing that stage.

Q3A. Arjun works as a product manager for a leading global automobile company (e.g., Volkswagen, Ford, etc.). The company is looking to develop a new car aimed at individuals aged 25-35 years. Arjun is in charge of overseeing the entire product development process. Outline the approach he should take through the various stages of the generic product design and development process.

Q3B.  Arjun has done good job assembling a team. He now has to generate product ideas for the new car model. What are different idea generation strategies that he can use? List the strategies and provide a short description.

 

World Class Operations

Q1. Global Manufacturing firms in such diverse sectors such as Appliances (Whirlpool, Godrej), Automotive (Hyundai, Skoda), Electronics (Siemens, Sony), etc., are highly reputed for their unflinching commitment to Quality. In this context, explain the Key Factors that are part of Quality.

Q2. You are the GM – Maintenance at Suryan Automotive a Tier2 Automotive Component Manufacturer in Chennai. In the face of increasingly stringent requirements by your Clients - Automotive Majors in India, you have launched a TPM Program.

Explain the concept of 5S and why it is the foundation of TPM? What are some of the Benefits you expect from this TPM initiative?

Q3A.  Shetty Engineering is a 30-year-old manufacturer of Pumps and Compressors based in Hyderabad. Over the past 3 quarters, the firm has seen flattening sales, due to increased competition. As such, the CEO, is keen to differentiate the company from the competition and drive sales. In this regard, he feels that the best option would be to try for a Quality Certification. He has called a meeting with the Leadership Team to discuss which Quality Certification the company should try to obtain.

At the Leadership meeting, the VP of Production recommended that the company obtain a National Quality Certification such as the Rajiv Gandhi National Quality Award.

What are National Quality Certifications such as RGNQA? What are the Pros & Cons of the company going in for the Rajiv Gandhi National Quality Award?

Q3B. At the Leadership meeting, the VP of Operations recommended that the company try for the Global Quality Certifications such as the Deming Quality Award.

What are Global Quality Certifications such as Deming? What are the Pros & Cons of the company going in for the Deming Quality Award?

 

Business Communication

Q1. Imagine you are a marketing manager for a new Indian fitness app called "FitIndia." You aim to create a persuasive message to motivate young adults to adopt a healthier lifestyle. How would you craft your message to resonate with this target audience?

Q2A. A multinational company in India with a diverse workforce recognizes the importance of inclusivity and respect in its business communication. The company aims to create a cohesive work environment where employees from all backgrounds feel valued and understood.To achieve this, the management wants to implement a strategy for using bias-free language that considers the regional and linguistic diversity of its employees.

Propose a comprehensive strategy for using bias-free language in this multicultural business environment to promote inclusivity and respect.

Q2B. The marketing team at a company is struggling to keep up with the changing landscape of social media. They are using outdated methods and are not effectively engaging with stakeholders. The team is also not using social media to its full potential to inform, persuade, or build relationships. The CEO has called a meeting to discuss how the team can better adapt to the changing landscape of social media. Evaluate the impact of social networks on business communication and how they have transformed interactions with stakeholders?

 

Financial Accounting

Q1. Financial Analysis of AlphaEx Ltd.

You are given the following partial financial information for AlphaEx Ltd. for the year ended March 31, 2024:

Required:

1. Compute the Cost of Goods Sold (COGS) and Gross Profit for the year ended March 31, 2024.

2. Prepare the Income Statement (from Net Sales down to Net Income) for the year ended March 31, 2024. Clearly show each line item, including your calculations for Cost of Goods Sold, Gross Profit, Operating Income, and Net Income after tax.

3. Calculate the ending Retained Earnings on March 31, 2024, after the company closes its Net Income into Retained Earnings. Show your computation step by step.

4. Using the year-end balances, compute and interpret two financial ratios—for example, the Current Ratio and the Debt-to-Equity Ratio. In a brief paragraph, discuss what these ratios indicate about AlphaEx Ltd.’s liquidity and long-term solvency.

 

1. Income Statement (Partially Reported)

Item	Amount (₹)
Net Sales	9,00,000
Beginning Inventory (April 1, 2023)	60,000
Net Purchases	3,20,000
Ending Inventory (March 31, 2024)	50,000
Operating Expenses (excluding depreciation)	1,40,000
Depreciation Expense	30,000
Interest Expense	20,000
Income Tax Rate	25%

 

2. Balance Sheet (Selected Items as at March 31, 2024)

Item	Amount (₹)
Cash & Cash Equivalents	1,00,000
Accounts Receivable	80,000
Inventory	50,000
Property, Plant & Equipment (net)	4,00,000
Accounts Payable	40,000
Long-Term Debt	2,00,000
Common Stock	1,50,000
Retained Earnings (at the beginning)	80,000

 

Q2A. A mid-sized manufacturing company has suffered significant losses over the past two years, casting doubt on its ability to continue as a going concern. Critically examine how the concept of going concern influences the accounting process in such a situation. In your analysis, discuss the ethical and professional judgments an accountant must make when deciding whether the business should continue applying going concern assumptions in its financial statements.

Q2B. Financial accounting is based on fundamental principles and assumptions that guide the preparation of financial statements. However, with the rapid advancement of technology and the increasing complexity of modern business transactions, some argue that traditional accounting frameworks may no longer be sufficient. Critically evaluate the relevance of traditional financial accounting principles (such as the historical cost principle, accrual basis, and consistency) in today’s business environment. In your response, analyze potential modifications or alternative approaches that could enhance financial reporting accuracy and decision-making for stakeholders.

 

Marketing Management

Q1. A premium home appliance brand, CoolCasa, has been facing stagnating sales despite offering high-quality, durable, and technologically advanced products. Market research indicates that younger consumers, particularly millennials and Gen Z, prefer smart, connected appliances but also focus on affordability, brand experience, and sustainability. The company’s traditional marketing approach, which emphasizes product durability and engineering excellence, seems less appealing to this segment.

Question:

Based on consumer behavior principles, evaluate what key factors should CoolCasa consider to realign its marketing strategy and better appeal to younger buyers?

Q2A.  FreshBite Foods, a mid-sized packaged snacks brand in India, has noticed a decline in sales of its traditional fried chips among urban consumers. Market research suggests that health-conscious millennials and Gen Z consumers prefer baked, organic, or low-fat alternatives. FreshBite’s management is considering launching a new line of healthy snacks but is unsure how to understand and influence consumer buying behavior effectively.

Question:

Based on the given scenario, analyze the key factors influencing consumer buying behavior that FreshBite Foods should consider before launching its new healthy snack line.

Q2B. GlowCare, a new skincare startup in India, has launched a premium herbal face cream targeting young professionals. Despite high-quality ingredients and dermatologist endorsements, the product is struggling to gain traction in the market. Competitors with well-established brands dominate consumer trust, and many potential customers perceive GlowCare’s product as expensive. The management is now exploring ways to enhance customer value and improve brand positioning.

Question: Based on the given scenario, apply marketing principles to show how GlowCare can build customer value through its product, service, and brand strategies to gain a competitive edge.

 

Micro Economics & Macro Economics

Q1. Rohan owns a local organic farming business that supplies fresh fruits and vegetables to supermarkets and online grocery platforms. Recently, he has seen an increase in demand due to rising consumer preference for organic produce. However, he is struggling to increase supply due to challenges such as unpredictable weather conditions, high labor costs, rising transportation expenses, and government farming regulations. As an agricultural consultant, analyze the concept of supply and its determining factors to help Rohan expand his business.

Q2A. Aarav owns a chain of fast-food restaurants that specializes in gourmet burgers. Recently, he noticed that when he increased the price of his signature burger by 10%, sales dropped significantly. However, when he increased the price of soft drinks by 15%, there was little to no impact on sales. Aarav is now trying to understand how price changes affect demand for different products in his restaurant and how he can use this information to make better pricing decisions. As a business consultant, analyze the concept of price elasticity of demand and recommend pricing strategies that Aarav can use to maximize revenue without losing customers.

Q2B. Neha, a young professional, recently received a promotion with a significant salary hike. Excited about her increased income, she decides to upgrade her lifestyle by purchasing premium organic food products, high-end fashion brands, and a gym membership. However, she also notices that some of her colleagues, despite their higher incomes, continue buying budget-friendly brands and prefer saving rather than increasing their spending. As an economist, analyze the impact of the income effect on Neha’s consumption choices. In your response explain the concept of the income effect and how changes in income influence consumer demand for normal goods, inferior goods, and luxury goods.

 

Organizational Behavior

Q1. Rahul is a young entrepreneur who recently started a tech startup for educational apps. He is imaginative and often comes up with innovative ideas, but his plans lack detail and structure. His team appreciates his enthusiasm and collaborative approach, but he struggles to give critical feedback. During a product launch, Rahul became anxious about meeting expectations, which affected his decision-making under pressure. Despite these challenges, his curiosity and willingness to learn keep him motivated. He realizes he needs to improve his leadership skills to grow his startup.

Question: Using the Big Five Model of Personality, evaluate Rahul’s personality traits and their impact on his effectiveness as a leader. Suggest strategies to enhance his leadership style while leveraging his strengths. How can he engage his team more effectively?

Q2A. Nisha is a talented graphic designer working at a marketing agency. She recently discovered that her colleague, who has similar qualifications and experience, receives a higher salary despite having a comparable workload. This realization has left Nisha feeling demotivated and less enthusiastic about her projects. She starts putting in less effort and avoids taking on additional responsibilities, as she feels her contributions are not being valued equally.

Question: Using Equity Theory of Motivation, analyze Nisha’s reaction to the pay disparity. How can her manager address this situation to restore her motivation and productivity?

Q2B. Amit and Priya, two senior project managers in a consulting firm, frequently disagree on project execution strategies. Amit prefers a structured, process-driven approach, while Priya values flexibility and adaptability. Their ongoing conflicts are delaying project timelines and creating tension within the team. The manager notices this issue and wants to intervene.

Question: Analyze the nature of the conflict between Amit and Priya using Conflict Management Techniques. Which technique would be most effective in resolving their conflict, and why? Justify your answer with logical reasoning.

 

Quantitative Methods – I

Q1. From a large batch of batteries, a sample of size 50 is drawn. The average lifespan of the batteries is 1200 hours with a standard deviation of 200 hours.

1. Find the probability that the mean lifespan of the sample is less than 1150 hours.

2. Calculate the 95% confidence interval for the sample mean lifespan.

3. Discuss the effect of increasing the sample size to 100 on the standard error and the probability calculation.

Q2A. A deck of cards contains 10 red and 6 black cards. If two cards are randomly drawn without replacement, what is the probability that both cards drawn are black?

What is the probability that at least one of the two cards drawn is red?

Q2B. A milling machine is set to produce rods that have an average length of 15.00 cm. The machine is known to have a standard deviation () of 0.3 cm. The customer specifies the rod length to be within 14.80 cm and 15.20 cm. What is the acceptance percentage given the setting and age of the machine (age determines the standard deviation)?

 

Business Analytics

Q1 Given a dataset with missing values, apply appropriate data treatment techniques to handle the missing data. Justify your choice of method based on the nature of the dataset. Additionally, analyze a real-world scenario where missing data impacts decision-making, and implement suitable imputation methods to improve data quality

Student_ID	Name	Age	Gender	Math_Score	English_Score	Attendance (%)
101	Aarav	20	F	85	88	95
102	Bhavya	21	M	78		88
103	Charan	22	M		82	92
104	Deepak		M	92	91
105	Esha	20	F	88	85	97
106	Farhan	21		76	79	85
107	Gauri		F	80	86	90
108	Harshita	22	F		90	93
109	Ishan	23	M	90		89
110	Jyoti	20	F	84	87

 

Q2 (A) A pharmaceutical company is testing a new drug for reducing blood pressure. They conduct a clinical trial with two groups: one receiving the drug and the other receiving a placebo. The blood pressure levels are recorded before and after the trial.

1. Analyse the components of a two-sample hypothesis test and determine why it is appropriate or not for this study.

2. Given that the obtained p-value is 0.08, break down the decision-making process for rejecting or failing to reject the null hypothesis at a 5% significance level.

3. Examine the potential risks associated with Type I and Type II errors in this study and discuss how they could affect the interpretation of results.

4. The company wants to check whether the drug's effectiveness varies across different age groups (e.g., 30-40, 41-50, 51-60). Analyse whether the Chi-square test of independence is an appropriate test in this scenario.

5. Differentiate between the Chi-square Goodness of Fit test and the Chi-square test of independence, and analyse how each applies to different types of pharmaceutical studies.

Q2 (B) A company wants to predict sales based on advertising expenses using a simple linear regression model. The dataset for 5 months is given below:

Month	Advertising Expense (X in Rs 1000s)	Actual Sales (Y in Rs 1000s)	Predicted Sales (in Rs 1000s)
1	2	4	3.8
2	3	5	5.2
3	5	7	6.9
4	7	10	9.5
5	9	12	11.7

 

1. Formulate the simple linear regression equation based on the given data.

2. Determine the regression coefficients (: Intercept, : Slope) and interpret their impact on sales.

3. Derive insights from the regression equation, understanding the baseline performance and the impact of advertising expenses on sales.

4. Suggest recommendations based on findings, highlighting the effectiveness of advertising expenses.

Instructions:

- Use Excel to compute the regression equation, coefficients, and R² value.

- Paste the Excel output with formulas to demonstrate calculations.

- Insights should be based on data from Excel analysis

 

Cost & Management Accounting

Q1 ABC Manufacturing Ltd. produces a single product and operates a factory where both direct labor costs and overhead costs are incurred. The company provides the following data for February:

- Labour Costing Data: Total direct wages paid: Rs. 50,000Number of direct labor hours worked: 10,000 hoursOvertime premium included in wages:

$2,000Employer’s contribution to benefits (social security, insurance, etc.): 10% of direct wages

- Overhead Costing Data: Total factory overhead costs: $40,000Overheads are absorbed based on direct labor hours

Required:

1. Calculate the total direct labor cost, considering the employer’s contribution.

2. Compute the direct labor cost per hour.

3. Determine the overhead absorption rate per labor hour.

4. If a job requires 50 labor hours, calculate the total labor and overhead cost assigned to the job.

Q2 (A) Elaborate on the implementation of a Just-in-Time (JIT) inventory system impact the material cost control process in a manufacturing company and explain its importance.

Q2 (B) Analyze how the method of valuing work-in-progress (prime cost vs. works cost) influences the final cost of goods sold and the financial reporting of a manufacturing company.

 

Human Resource Management

Q1 you are an HR manager in a multinational corporation facing challenges in cross-cultural teamwork. Employees struggle with communication barriers and adapting to diverse work environments. To address this, your company has implemented a Global Competence Development Program.

Evaluate the effectiveness of such programs in enhancing cultural awareness and adaptability among employees.

Q2 (A) A growing tech company is looking to expand its workforce by hiring skilled software developers and engineers. The company wants to use public advertisements and campus recruitment to attract top talent. As an HR manager, propose a comprehensive recruitment strategy using these methods.

What are the potential benefits and challenges of this approach?

Q2 (B) A multinational corporation is expanding its operations and requires a highly experienced Chief Operating Officer (COO) to drive its growth strategy. Given the critical nature of this position, the company is considering hiring an executive search firm to identify and recruit the best candidate.

Analyze the role of executive search firms in recruiting top-level executives. What are the advantages and disadvantages of using such firms?

 

Legal Aspect of Business

Q1 A startup named "SunDisk Pvt. Ltd." specialises in software development. Initially, its Memorandum of Association (MOA) focused solely on developing enterprise software solutions. However, when market patterns changed, the business recognized profitable prospects in cloud computing services and artificial intelligence (AI) consulting. The board of directors decided to enter these segments without modifying the MOA. Soon after, a major investor raised concerns that these activities were ultra vires and could lead to legal consequences. The company now faces challenges related to business expansion, legal compliance, and shareholder confidence.

Based on the given scenario, highlight the challenges before SunDisk Pvt. Ltd. if the MOA continues to remain unamended. Please explain the challenge by emphasizing the doctrine of ultra vires under the Companies Act, 2013, and suggest potential solutions to avoid the company violating the provisions of Companies Act, 2013.

Q2 (A) Innovative Constructions Pvt. Ltd. signs a contract with the government to build a highway in two years. The contract includes terms about work deadlines and quality. However, the company faces three major problems:

1. Delay in Work: Due to supply chain problems, only 90% of the work is done on time. The government may take legal action for not completing the project.

2. Change in Contract: The company asks for extra time, and the government agrees, but some contract terms need to be changed.

3. Work Becomes Impossible: A new law bans an important material needed for the project. The company claims that the contract should end because completing the work is now impossible.

Question: Under the Indian Contract Act, 1872, explain how the company should handle these problems legally. Consider rules about performance (finishing the work), changing terms of the contracts by mutual agreement, and what happens when the work becomes impossible to perform. Mention relevant legal sections where applicable.

Q2 (B) Harish, a real estate developer, signs a contract with Mehta & Sons to build a luxury apartment complex in two years. The contract states that if the project is delayed, Mehta & Sons must pay a penalty (liquidated damages). However, due to poor management, they fail to complete the project on time. Harish suffers financial loss and damage to his reputation.

Question:

Under the Indian Contract Act, 1872, what legal remedies does Harish have for this contract breach? What steps can he take to prevent further delays? Mention relevant legal sections.

 

Operations Management

Q1 Assume you are heading operations in a cosmetic manufacturing and marketing company. You are launching a new product range. It’s very critical for the brand image of the organisation. Create a detailed plan for sourcing materials and manufacturers for a new fashion product. What factors should be considered to ensure a reliable supply chain?

Q2 (A) Pick any situation of your choice and analyze the role of aggregate operations planning in aligning an organization's capacity with forecasted demand, and discuss the potential consequences of failing to do so?

Q2 (B) Pick any business situation of your choice and establish how can artificial intelligence and machine learning be integrated into operations management to enhance decision making and efficiency?

 

Strategic Management

Q1 Evaluate the potential risks and benefits of Tata Motors pursuing a differentiation strategy in the electric vehicle market?

Q2 (A) XYZ Retail, a well-established chain of grocery stores in India, is facing increased competition from both traditional brick-and-mortar supermarkets and online grocery platforms. The entry of new online grocery players, aggressive price wars among existing retailers, and growing bargaining power of customers have put pressure on XYZ Retail’s profitability.

Given Porter’s Approach to Industry Analysis, analyze any one of the six competitive forces which could be impacting XYZ Retail’s business. Also discuss what strategies can XYZ Retail adopt to mitigate these competitive pressures?

Q2 (B) A multinational conglomerate, TechNova Group, operates in various industries, including consumer electronics, renewable energy, and healthcare technology. Recently, the company’s corporate headquarters has identified a strategic opportunity to acquire MedTech Solutions, a firm specializing in AI-driven diagnostic tools. The leadership at TechNova believes that this acquisition could create synergies across its healthcare technology and consumer electronics divisions. However, some executives express concerns that TechNova lacks deep expertise in medical devices and regulatory compliance, which could lead to inefficiencies in managing MedTech

Solutions.

As a corporate strategist at TechNova, apply the concept of corporate parenting to assess whether this acquisition aligns with TechNova’s corporate strategy. Briefly discuss what factors should TechNova evaluate to determine if this move will create value or destroy value for the company?

 

Design Thinking

Q1. As a company using design thinking for the first time, ABC Ltd is worried about failure. As a consultant of Design thinking can you guide them about how does the iterative nature of design thinking contribute to innovation, and why is failure considered an integral part of this process?

Q2. As a Design thinking trainer, you have told the students to form groups made of people from across disciplines. Discuss the importance of interdisciplinary collaboration in design thinking and how it enhances problem-solving capabilities.

Q3A. ABC Tech, a leading consumer electronics company, was facing a decline in customer satisfaction with their smart home devices. Customers reported difficulties in setting up the devices, an unintuitive user interface, and lack of integration with other smart home products. The company's leadership decided to implement Design Thinking to address these issues.

Question: How did the Design Thinking approach help ABC Tech address customer dissatisfaction? Explain with reference to the five stages of Design Thinking.

Q3B. ABC Tech, a leading consumer electronics company, was facing a decline in customer satisfaction with their smart home devices. Customers reported difficulties in setting up the devices, an unintuitive user interface, and lack of integration with other smart home products. The company's leadership decided to implement Design Thinking to address these issues.

Question:  If you were a part of the ABC Tech design team, what additional innovative solutions would you propose to enhance the user experience further? Justify your suggestions.

 

Environment and Disaster Management

Q1. India’s Earthquake Monitoring System, part of Ministry of Earth Sciences, Govt of India observes unusual seismic readings in one of its observation stations in Andaman & Nicobar Islands, which spells of an impending likelihood of an Earthquake in that region. You are in charge of NDRF (National Disaster Response Force). Suggest various modern disaster management steps to help the entire region better prepare for the onslaught of the earthquake.

Q2. India’s political capital New Delhi has faced a Air Pollution Index of “severe” category. As an external consultant to Delhi Government, suggest 5 innovative solutions to solve the “Air pollution” issue. Please make sure that the solutions proposed by you must be concrete in nature & must have the capacity of creating long-term benefits to the residents & the visitors of the city.

Q3A. You have decided to convert your Housing society into a better place through sustainable use of resources & green initiatives. Suggest 2 innovative green initiatives to make your Housing society premise a “green hub”.

Q3B. You have decided to convert your Housing society into a better place through sustainable use of resources & green initiatives.

Suggest 2 innovative ideas which can help in better utilization of resources such as Water & Waste to make your Housing Society premise a “responsible hub”.

 

Essentials of Management

Q1. GreenHarvest, a small organic food startup, planned to expand from selling at local farmers' markets to launching an online store. However, the initial transition was chaotic—orders were delayed, customer inquiries were mismanaged, and sourcing fresh produce became inconsistent. GreenHarvest is realizing the need for better organization between its operations, procurement, logistics, marketing, and customer service as front end functions overall. Through this they aim to address the coordination issues and also improve profitability and efficiency.

Analyze the current challenges faced by GreenHarvest and estabilish how does the process of coordination facilitate the smooth transition from existing model to online moderl and also achive organizational goals?

Q2. XYZ Appliances, a leading home appliance manufacturer, recently launched a new range of energy-efficient washing machines. However, the company is struggling with high production costs, frequent stock shortages, and customer dissatisfaction due to delayed deliveries. Unplanned operations between procurement, production, and distribution has led to inefficiencies, affecting both profitability and brand reputation. The management now realizes that proper planning is essential to address these challenges.

Apply the importance of planning    to the situation faced by    XYZ Appliances. Discuss how planning can help the company reduce costs, minimize delays, and improve customer responsiveness. Provide at least three key areas where planning can be applied to improve operations.

Q3. FreshBites Ltd., a leading FMCG company, recently launched a new range of healthy snacks to expand its market share. The top management was keen to introduce the product quickly to stay ahead of competitors. Without conducting in-depth market research, they instructed the operations team to proceed with production and distribution within three months.

Soon after the launch, the company faced several challenges. Retailers reported frequent stock shortages, and customers complained about inconsistent product quality. Additionally, the pricing strategy did not align with customer expectations, leading to slow sales. Despite early warning signs, management did not reconsider its approach until significant losses had occurred.

Later, during an internal review, concerns were raised about how the decision was made and whether the right type of decision-making approach had been applied. Some team members felt that important steps in the decision-making process were overlooked.

Q3A. What type of decision was applied in this case? Do you think it was the correct approach? Justify your answer by identifying a more appropriate decision type?

Q3B. In the case of FreshBites Ltd. given in Part A of Q3, Evaluate the decision-making process followed by FreshBites Ltd. What key steps may have been missed, and how could a better approach have improved the outcome?

 

Human Resource Management

Q1. Himayala Pvt. Ltd., a mid-sized IT firm, was struggling with high employee turnover and declining productivity. To address this, the company revamped its training and development initiatives, introducing personalized learning modules, mentorship programs, and skill enhancement workshops. Employees were encouraged to participate in continuous learning, and leadership programs were introduced for high- potential individuals. Within a year, the company witnessed a 30% increase in employee efficiency, a 20% improvement in job satisfaction scores, and a 15% reduction in attrition rates. Analyze the impact of training and development practices on employee performance and organizational success at Himalaya.

Q2. Zepto Ltd., a well-established retail company, found itself at a crossroads as consumer preferences shifted rapidly towards e-commerce. The leadership recognized that a traditional brick-and-mortar approach was no longer sustainable. To navigate this shift, the HRM team took proactive steps by implementing a digital transformation strategy. Employees were reskilled in e-commerce operations, remote work policies were introduced, and leadership training was conducted to prepare managers for a digitally driven business model. Additionally, HRM played a crucial role in fostering open communication to address employee concerns and resistance to change. Within a year, the company successfully integrated an online sales platform, leading to a 40% increase in digital revenue while maintaining a motivated workforce. Considering Zepto Ltd.'s transformation, evaluate the role of HRM in driving organizational change.

Q3A. Serene Wellness, a luxury spa and wellness retreat, prides itself on offering exceptional guest experiences. The company believes that a strong organizational culture and motivated employees are the foundation of its success. To enhance workplace satisfaction, the HRM team introduced initiatives that focused on employee well-being, continuous learning, and career growth. They implemented mindfulness sessions, wellness workshops, and professional training programs to align employees’ personal and professional development with the company’s mission. A mentorship system was also introduced, allowing senior employees to guide newcomers, fostering a sense of belonging and collaboration. Over time, these efforts created a positive and supportive work environment where employees felt valued and committed to the company’s long-term vision.

Based on Serene Wellness' approach, analyze how HRM can shape a strong organizational culture that encourages employees to remain committed.

Q3B. What additional HRM strategies could be introduced to further strengthen employee engagement and loyalty?

 

Macro Economics

Q1. The research team of the Finance secretariat    is debating economic policies to address rising inflation and unemployment. A senior economist argues for policies based on Classical Macroeconomic Theory, emphasizing market self-regulation, flexible wages, and full employment in the long run. However, some policymakers are skeptical, citing real-world frictions like sticky wages and government intervention.

To support the discussion, the Ministry requests a note on the assumptions of Classical Macroeconomic Theory, helping decision-makers assess its relevance in shaping economic policies.

Q2. A country is experiencing rising inflation, slowing consumer demand, and declining investments. You as a member    of the research team, have to write a note discussing the impact of inflation on economic growth and how macroeconomic policies can be used to control inflation?

Q3A. In a rapidly globalizing economy, countries face challenges like automation, outsourcing, and shifting labor demands. While globalization boosts innovation and market expansion, it also disrupts local job markets and widens skill gaps. Assess the challenges of achieving full employment in a globalized economy?

Q3B. During an economic downturn, a country’s GDP falls significantly, and many businesses close, leading to job losses. As the economy recovers, production rises, and employment improves. Based on the above scenario, explain the relationship between GDP and the unemployment rate within the context of business cycles.

 

Operations Research

Q1. A company supplies goods from three factories (A, B, C) to four warehouses (D1, D2, D3, D4). The supply capacities, demand requirements, and transportation costs (in Rs. per unit) are given below:

Factory	D1	D2	D3	D4	Supply
A	5	3	7	6	30
B	4	6	5	8	50
C	7	4	6	5	20
Demand	20	35	25	20	100

 

Briefly explain the transportation problem and the significance of finding an Initial Basic Feasible Solution (IBFS). Calculate the IBFS using: Northwest Corner Method, Least Cost Method and Vogel’s Approximation Method (VAM). Lastly compare the total transportation costs obtained from all three methods and identify the most efficient one.

Q2. FreshBake Co. supplies bread from three bakeries (B1, B2, B3) to four retail stores (S1, S2, S3, S4). The daily supply capacities (in trays), demand requirements (in trays), and transportation costs (in Rs. per tray) are given below:

Bakery	S1	S2	S3	S4	Supply
B1	5	4	7	6	35
B2	3	6	5	4	50
B3	7	4	3	5	15
Demand	20	25	30	25	100

 

Explain the transportation problem and justify why Vogel’s Approximation Method (VAM) is preferred for finding an Initial Basic Feasible Solution (IBFS). Find the IBFS using    Vogel’s Approximation Method (VAM). Use the Stepping Stone Method to derive the optimal solution from the VAM-based IBFS. Lastly compare the total costs of the IBFS and the optimal solution.

Q3A. TechMach Industries is a leading manufacturing company specializing in heavy-duty industrial machinery. The company operates multiple production lines, each relying on critical equipment for smooth operations. However, equipment failures and deterioration over time have led to production downtime, increased maintenan costs, and efficiency losses.

To optimize costs and operational performance, the company must decide when to replace its equipment. TechMach faces two distinct types of equipment replacement challenges:

Part A: Equipment That Fails Completely – Some machines experience sudden and unpredictable failures, leading to urgent replacements.

Part B: Equipment That Deteriorates Over Time – Other machines gradually lose efficiency, increasing repair costs and downtime until they become uneconomical to maintain.

Discuss the replacement strategies for equipment that fails completely. Using a case- based approach, analyze how TechMach should decide between individual replacement (replacing each unit as it fails) and group replacement (replacing multiple units at scheduled intervals) to minimize costs and disruptions.

Q3B. Discuss the replacement strategies for equipment that deteriorates over time. Using a case-based approach, analyze how TechMach should decide between repairing aging machines versus replacing them with new equipment, considering factors like increasing maintenance costs, efficiency loss, and depreciation.

 

Organisational Behaviour

Q1. A mid-sized company recently introduced a new project requiring close collaboration between employees from different departments. However, early progress has been slow, with communication gaps and misunderstandings causing delays. Leadership notices that while the team members are talented individually, they struggle to coordinate their efforts effectively, leading to missed opportunities and reduced efficiency. Discuss the role of team-building and teamwork in enhancing organizational productivity.

Q2. A company is experiencing high employee turnover and declining productivity. Employees report feeling disconnected from the organization's values and unclear about expectations. Management realizes that while the company has policies in place, there is a lack of a shared culture to guide behavior, foster motivation, and align employees with organizational goals. Explain the role of organisational culture in shaping employee behaviour and productivity.

Q3 (A) An organization is struggling to manage its diverse workforce effectively. Employees from different backgrounds have varying expectations, and traditional leadership approaches are failing to address their unique needs. Low morale and poor collaboration are impacting overall productivity. Management is considering different leadership frameworks to improve employee motivation and foster positive organizational behavior.

Evaluate the effectiveness of various leadership frameworks in managing a diverse workforce. Which approaches are most suitable for enhancing motivation, collaboration, and organizational behavior, and why?

Q3 (B) A company has been experiencing declining employee motivation and engagement, leading to lower productivity and increased turnover. Despite offering competitive salaries and benefits, employees feel disconnected from leadership, lack recognition for their contributions, and struggle with unclear career growth opportunities. The leadership team realizes that fostering a more engaging work environment requires a structured approach within a leadership framework to enhance motivation and commitment. Create a strategy within the leadership framework to enhance employee motivation and engagement.

 

Principles of Marketing

Q1. You are the brand manager of a premium organic juice brand. Create a “Levels of Competition” model as given by Kotler for this product and specify what the competition for the product would be at each level. How effectively can the company communicate about the organic juice to its consumers based on its Unique Selling Proposition (USP)?

Q2. FreshFit, a startup in the health and wellness FMCG segment, has launched a range of organic, plant-based nutrition products, including protein bars, detox juices, and vitamin-infused water. The brand aims to establish a strong presence in urban metro cities and eventually expand nationwide.

As the Marketing Manager at FreshFit, you need to decide on the best pricing strategies for different product lines. Below are the key challenges the company is facing:

1. Premium Organic Protein Bars: Competitors include international brands like Kind Bars and RXBAR. FreshFit wants to position its product as a high-quality alternative.

2. Detox Juices: A new entrant in the competitive health beverage market, FreshFit needs to capture a significant market share quickly.

3. Vitamin-Infused Water: The company wants to encourage repeat purchases and increase sales volume.

4. New Fitness Subscription Box: FreshFit is launching a monthly wellness kit that includes protein bars, supplements, and personalized diet plans.

5. Regional Expansion: The brand is currently in metro cities but wants to expand to Tier 2 and Tier 3 cities with lower purchasing power.

Based on the challenges above, suggest which of the following pricing strategies would be most effective for each product category. Justify your choice.

- Premium Pricing

- Penetration Pricing

- Economy Pricing

- Psychological Pricing

- Captive Product Pricing

- Optional Pricing

- Bundle Pricing

- Promotional Pricing

- Geographical Pricing

Hint: Consider factors like competition, consumer perception, and market expansion while selecting the appropriate strategy.

Q3A. TechNova, a cutting-edge technology solutions company, is expanding its presence across major Indian cities, targeting enterprise clients, mid-sized businesses, and high-net-worth individuals who seek premium IT services, cybersecurity solutions, and AI-driven business automation. The company aims to differentiate itself through its innovative approach, high-end technology, and personalized consulting services in a highly competitive tech industry.

To establish a strong market presence and long-term success, the founders seek expert guidance on strategic market positioning and marketing mix decisions. Develop a Segmentation, Targeting, and Positioning (STP) strategy for TechNova to create a distinctive and appealing market presence.

Q3B. TechNova, a cutting-edge technology solutions company, is expanding its presence across major Indian cities, targeting enterprise clients, mid-sized businesses, and high-net-worth individuals who seek premium IT services, cybersecurity solutions, and AI-driven business automation. The company aims to differentiate itself through its innovative approach, high-end technology, and personalized consulting services in a highly competitive tech industry. To establish a strong market presence and long-term success, the founders seek expert guidance on strategic market positioning and marketing mix decisions. Recommend a well-defined 4Ps of marketing (Product, Price, Place, Promotion) strategy to effectively serve its target audience and gain a competitive edge).

 

Soft Skills for Managers

Question 1:

If you are managing a team that has recently undergone restructuring process in the organization and some of your team members are uncertain and concerned about how these changes will affect them, while others are eager for the new challenges.

• How would you, as a manager, regulate the situation to build trust within your team during this transition?  What steps would you take to keep the team aligned?
• What would you do to adapt your leadership style so that each team member feels supported, and motivated in this scenario?

Question 2:

You are managing a team for a few years, but recently, a disagreement between two team leads has escalated. They’re both capable, but their differing views on how to approach a critical project has created tension.

• How would you approach this situation and what steps would you take to resolve the conflict between these two teams leads?
• How would your emotional intelligence help you navigate this situation to bring about a resolution?

Question 3:

You’ve just welcomed a new member to your team. While they have all the technical skills, they’re not connecting with the team dynamics.

A. If you had to step in as a manager, how would you help the new team member adapt to your team culture and work more effectively with everyone?

B. As a manager how would you approach your team to ensure they embrace the new member and create a more supportive environment for them?

 

Business Communication

Q1 “SpiceIt,” a popular Indian spice brand, faces a sudden crisis: a key ingredient is suspected of contamination. Sales plummet, and social media is ablaze with negative comments. “SpiceIt's” objective is to regain consumer trust and maintain market share. How can they develop a strategic PR plan to address the crisis, aligned with this objective?

Q2 (A) MediCorp Pharmaceuticals is launching a new diabetes drug. Analyze how the choice of communication channels can affect the efficiency of information dissemination within MediCorp for training their sales staff for the product’s features, benefits and usage?

Q2(B)A global team struggles with project delays due to miscommunication. Using PAIBOC, propose a communication strategy to improve understanding and collaboration. How would you address concerns about language barriers and differing work styles?

 

Essentials of IT

Q1. Use this dataset to answer the questions that follow:

h t t p s : / / d o c s . g o o g l e . c o m / s p r e a d s h e e t s / d / 1 L o -   G7nkTf0H7FWlxSEuWu5G9AodiicNh/edit?usp=drive_link&ouid=11645716942440

8822386&rtpof=true&sd=true

1. With the help of a graph, present the approximate cost for two people according to the type of restaurant.

2. Create a graph to present the number of people who book tables online.

3. Create a graph to present the count of online orders who book online orders.

4. What is the number of restaurants that have greater than 4.0?

Q2A. Evaluate the impact of implementing a centralized Database Management System (DBMS) at a    University to address data inconsistencies between the Academic Records System (ARS) and the Housing Records System (HRS)?

Q2B.Use the MS Excel tool to answer the questions given below for the following dataset:

h t t p s : / / d o c s . g o o g l e . c o m / s p r e a d s h e e t s / d / 1 X D B b U -  Pghu53m88nb7jEeJLPj5hHMjLu/edit?usp=sharing&ouid=116457169424408822386&rtpof=true&sd=true

Use conditional formatting to

1. Highlight candidate ID less than 3,00,000

2. Highlight those cells where the area is south-east

3. Mark candidates with Gender 'F'

4. Use data bars to indicate mature candidates over 40 years using condition

5. Highlight the cells with the top 5 % result

 

Financial Accounting

Q1.  XYZ Ltd. started its business on 1st March 2025 with the following transactions.

Pass the necessary journal entries and post them into the ledger accounts.

1. Business started with cash Rs.5,00,000 and bank balance Rs.3,00,000.

2. Purchased goods worth Rs.2,00,000 on credit from ABC Traders.

3. Sold goods worth Rs.1,50,000 for cash (Cost of goods sold: Rs.1,00,000).

4. Paid Rs.50,000 to ABC Traders in full settlement of their dues.

5. Purchased office furniture for Rs.80,000, paying 50% in cash and the rest on credit.

Q2A. XYZ Ltd., planning to expand its operations globally. The company has been using Indian GAAP for financial reporting, but it faces difficulties in attracting foreign investors and securing international loans due to differences in accounting standards. Potential global investors are hesitant because they struggle to compare XYZ Ltd.'s financial statements with those of international competitors who follow IFRS.

To enhance transparency and gain global credibility, XYZ Ltd. decides to adopt International Financial Reporting Standards (IFRS). However, the transition comes with challenges such as retraining financial staff, adjusting accounting systems, and re-evaluating financial statements based on fair value principles.

Q2B. Bright Industries, a leading automobile parts manufacturer, recently invested significantly in non-current assets, including state-of-the-art machinery, a new production facility, and advanced software systems. The management expects this investment to improve efficiency and profitability in the long run. However, a large portion of the funding was secured through long-term debt.

As a financial consultant, analyze how these non-current assets could impact the long-term financial health of Bright Industries, considering both the potential benefits and risks involved.

 

Micro Economics

Q1. During the COVID-19 pandemic, global supply chains faced disruptions, leading to a shortage of gaming consoles, including the PlayStation 5 (PS5). Despite supply constraints, demand for the PS5 surged due to increased consumer interest in home entertainment. However, varying consumer preferences, price sensitivity, and economic uncertainty influenced purchasing decisions differently across markets. Given this context, analyze how different factors such as consumer preferences, price sensitivity, income levels, availability of substitutes, external economic conditions and other factors    affected the demand for the PlayStation 5 during the pandemic.

Q2A. Mr. Rajan is a well-known art collector who owns a rare painting by a famous artist. He plans to auction the painting but recently heard that another similar painting by the same artist was sold for a record-breaking price. Expecting that prices may rise further in the future, he decides to delay the auction to maximize his profit. Meanwhile, a jewellery merchant who specializes in rare diamonds observes a surge in diamond prices. Instead of increasing supply to take advantage of higher prices, he holds back a significant portion of his inventory, anticipating even higher prices in the coming months. Analyse how the decisions of Mr. Rajan and the jewellery merchant contradict the law of supply. Evaluate the exceptions to law of supply and discus the role of future price expectations and goods sold through auctions in influencing their supply decisions. Provide examples to support your answer.

Q2B. Evaluate the role of income elasticity of demand. Calculate the income elasticity of demand and interpret the result from the below scenario. The monthly disposable income of the Mehta family increases from Rs.20,000 to Rs.50,000. As a result, their demand for organic fruits and vegetables rises from 10 kg to 25 kg per month.

 

Organization Behaviour & HRM

Q1. A mid-sized company has been operating with traditional HRM practices, primarily focusing on administrative functions such as payroll, recruitment, and compliance. However, as the company aims for growth and long-term competitive advantage, leadership recognizes the need to adopt a strategic HRM approach that aligns HR practices with business objectives, enhances employee engagement, and drives performance.

Despite enthusiasm for this shift, the company faces several challenges, including potential resistance to change, communication barriers, and a lack of HR capabilities to implement the transformation effectively.

Evaluate the key challenges associated with transitioning from traditional HRM to strategic HRM. How can organizations assess the effectiveness of this transition in achieving sustainable competitive advantage?

Q2A. A large company is facing challenges with employee engagement, communication, and team dynamics. Employees often feel disconnected from the company’s vision, and there is a noticeable lack of collaboration between departments. Additionally, the leadership team has noticed increasing conflict among team members, which affects overall productivity. The company recognizes the need for a better understanding of the factors that influence employee behavior in order to create a more cohesive and positive work environment.

To address these issues, the HR team has decided to explore how various behavioral disciplines can be used to improve organizational behavior and workplace dynamics. The team believes that incorporating insights from psychology, sociology, and anthropology could provide valuable strategies for enhancing communication, motivation, and team collaboration across the organization.    How can the concepts from psychology, sociology, and anthropology be applied to improve organizational behavior in a workplace?

Q2B.In a rapidly growing organization, employees have become increasingly disengaged due to shifting priorities and changes in leadership. While the company has ambitious goals, there is a noticeable divide between upper management and staff, and employees are struggling to adapt to the evolving work environment. Communication breakdowns, negative attitudes, and lack of enthusiasm have started to impact collaboration and overall productivity. The HR department has identified that employee attitudes, particularly in terms of commitment, openness to change, and trust in leadership, are major contributors to the current organizational climate. They believe that improving these attitudes could help reshape the culture to better align with the company’s goals and foster a more positive work atmosphere. Analyze the role of attitude in shaping organizational culture and climate. How can management leverage attitudes to foster a positive work environment?

 

Principles of Management

Q1. Aryan, a first-year business student, has been assigned to lead his college fest committee. For its success, he needs to plan for budgeting, sponsorships, event scheduling, and logistics. However, he faces challenges such as limited funds, unpredictable weather conditions for outdoor events, and finding reliable volunteers. Aryan is exploring different strategies—securing corporate sponsorships, increasing ticket sales, or requesting additional funding from the college administration. He must evaluate the best approach and ensure smooth execution of the event.

Question: Evaluate Aryan’s planning process using the key steps of the Planning Process. Analyze the effectiveness of his decision-making at each stage and suggest improvements where necessary.

Q2A. Pooja is a marketing executive at a growing e-commerce company. She has been assigned the responsibility of selecting a new digital marketing strategy to boost online sales. She has three options: investing in social media advertising, collaborating with influencers, or running email marketing campaigns. Each option has its own benefits and challenges. Social media ads are costly but have a wide reach, influencer marketing can be effective but depends on the credibility of influencers, and email campaigns are cost-effective but may not engage enough customers. Pooja must decide the best approach considering the company’s limited budget and need for immediate results.

Question: Apply the decision-making process to analyze Pooja’s situation. How should she approach her decision, and what factors should she consider in selecting the best marketing strategy?

Q2B. Amit recently joined as an operations manager in a mid-sized logistics company. He notices that decision-making is slow, as every approval needs to go through multiple layers of management. Employees struggle with communication between departments, causing frequent delays in deliveries. The company follows a hierarchical structure with clearly defined roles, but Amit wonders if a different structure, such as a flat or matrix model, could improve efficiency. However, he also realizes that changing the structure may disrupt existing workflows.

Question: Analyze the impact of the company's current organizational structure on its efficiency. How could different structures address the challenges Amit has observed, and what factors should he consider before recommending a change?

 

Soft Skills for Managers

Q1. Emma, a marketing executive at a multinational company, has recently been promoted to a managerial role. While she excels in strategizing and executing marketing campaigns, she struggles with delivering presentations and communicating ideas confidently during team meetings. Her manager has advised her to improve her public speaking skills to enhance her professional growth and leadership abilities.

Based on Emma’s situation, analyze how effective public speaking can contribute to professional success in the workplace. Discuss the role of communication in leadership, teamwork, and career advancement.

Q2. Sarah, a young entrepreneur, was invited to deliver a keynote speech at a business conference. She meticulously planned her content but struggled with audience engagement and clarity. During her speech, she faced issues such as poor body language, an unstructured message, and ineffective use of visual aids. Some attendees appeared disinterested, and others struggled to follow her key points.

Using the 5 P’s of Presentation, evaluate how Sarah could have improved her speech delivery for a more successful public presentation.

Q3 (A) David, a project manager, is leading a client presentation along with his colleague, Lisa. During the presentation, David speaks confidently, explaining key points clearly (verbal communication). However, Lisa, who is responsible for addressing technical questions, appears nervous—she fidgets, avoids eye contact, and speaks in a low tone (non-verbal communication). The client team looks confused and hesitant by the end of the meeting.

After the presentation, David wonders whether the mixed signals in verbal and non- verbal communication affected the client’s confidence in their proposal.

Question:

Evaluate the role of verbal and non-verbal communication in this scenario. How did Lisa’s non-verbal cues impact the effectiveness of the presentation, despite the clarity in David’s verbal communication? Suggest strategies to align both forms of communication for better impact.

Q3 (B) David, a project manager, is leading a client presentation along with his colleague, Lisa. During the presentation, David speaks confidently, explaining key points clearly (verbal communication). However, Lisa, who is responsible for addressing technical questions, appears nervous—she fidgets, avoids eye contact, and speaks in a low tone (non-verbal communication). The client team looks confused and hesitant by the end of the meeting.

After the presentation, David wonders whether the mixed signals in verbal and non- verbal communication affected the client’s confidence in their proposal.

Evaluate the role of verbal and non-verbal communication in this scenario. How did Lisa’s non-verbal cues impact the effectiveness of the presentation, despite the clarity in David’s verbal communication? Suggest strategies to align both forms of communication for better impact.

 

NMIMS (NCDOE) April 2025 Assignments

 

Business Communication

Q1. A marketing firm is considering increasing its reliance on digital media for business communication. What opportunities and challenges might this present for reaching their target audience and achieving their marketing goals?

Q2. A social media platform is facing a surge of hate speech and misinformation. How can they ethically moderate this content while upholding users' freedom of expression and avoiding accusations of censorship?

Q3 (A). You're revising your company's email communication guidelines. Evaluate the impact of requiring bullet points and headings in all business emails, considering their potential to improve clarity and engagement while also analyzing any possible drawbacks.

Q3 (B) You're the marketing lead for an online clothing retailer. Design a plan for optimizing email/SMS messages for mobile to improve declining open and click-through rates. Focus on readability and user engagement.

 

Financial Accounting

Q1. ABC Ltd., a small manufacturing company, is struggling with maintaining accurate financial records due to the complexity of its transactions. The management has approached you, a financial consultant, for guidance.

Required:

1. Explain how the accounting process (from identifying transactions to preparing financial statements) can help the company streamline its financial records.

2. Highlight the potential risks of skipping key steps like journalizing or preparing a trial balance, using hypothetical examples.

Note: Your answer should include real-world applications of accounting principles and demonstrate how they align with ABC Ltd.’s operational challenges.

Q2. XYZ Ltd. provides the following details from its Profit and Loss Statement for the year ended March 31, 2024:

- Revenue: Rs.25,00,000

- Cost of Goods Sold: Rs.15,00,000

- Selling and Administrative Expenses: Rs.4,00,000

- Depreciation Expense: Rs.1,50,000

- Interest Expense: Rs.50,000

- Income Tax Rate: 30% Additionally:

- The company sold a piece of machinery for Rs.1,00,000, resulting in a gain of Rs.20,000.

Required:

1. Prepare the Income Statement for XYZ Ltd. for the year ended March 31, 2024.

2. Calculate the following ratios: Net Profit Margin Operating Profit

Margin Interest Coverage Ratio.

Q3 (A) Evaluate the impact of a high Debt-to-Equity ratio on the financial stability and future growth potential of a company. Using a hypothetical company's financial data, identify possible risks associated with the ratio and recommend strategies to improve the company's leverage position. Justify your recommendations based on financial principles and industry benchmarks.

Q3 (B) XYZ Ltd. has the following information from its cash flow activities for the year ended March 31, 2025:

- Net Income: Rs.5,00,000

- Depreciation: Rs.1,00,000

- Increase in Accounts Receivable: Rs.2,00,000

- Decrease in Accounts Payable: Rs.50,000

- Purchase of Machinery: Rs.3,00,000

- Dividend Paid: Rs.1,00,000

Required:

1. Prepare the Cash Flow from Operating Activities using the indirect method.

2. Analyze how changes in working capital components impacted the cash flow from operating activities.

 

Marketing Management

Q1. Meera's family recently moved to Pune, and she wanted to buy a washing machine for their new home. Her decision-making process involved several steps. Initially, she identified the need after struggling with handwashing clothes. She began researching online, reading reviews, and watching videos comparing brands. Her search revealed that consumers valued energy efficiency, ease of use, and after-sales service.

At a local electronics store, Meera interacted with a salesperson who emphasized the features of a mid-range washing machine that matched her requirements. However, her children were drawn to another model with a colorful digital display. Influenced by her family’s preferences and the salesperson’s advice, Meera decided on a slightly costlier model that included advanced features and a sleek design.

After the purchase, Meera felt satisfied because the machine exceeded her expectations, offering convenience and efficiency. However, a week later, she faced issues with installation delays, which slightly dampened her overall experience.

Question:

Analyze the factors influencing Meera’s buying behavior and decision-making process in this case. Suggest how the store could improve its post-purchase services to enhance customer satisfaction.

Q2. Rahul owns EcoLife, a brand specializing in eco-friendly personal care products like biodegradable toothbrushes and organic soaps. Initially, Rahul tried to appeal to all customer segments but struggled with low sales and weak brand recognition. After consulting a marketing expert, he decided to adopt a customer value–driven marketing strategy.

Rahul identified urban millennials as his target audience—individuals concerned about sustainability and willing to pay a premium for eco-friendly products. He tailored his products and marketing efforts to their preferences by offering subscription plans, attractive packaging, and detailed product stories about sustainability.

Rahul also partnered with influencers to promote EcoLife on social media and created engaging educational content about environmental impact. Within six months, sales grew by 40%, and his customer base expanded significantly. However, scaling up production to meet increased demand remained a challenge.

Question:

Evaluate how Rahul’s customer value–driven marketing strategy helped EcoLife create value for its target customers.    Suggest one way Rahul can address the challenge of scaling production while maintaining quality.

Q3 (A) Aditi Sharma owns a boutique home décor store, Artisan Elegance, in Bengaluru. She noticed that her sales had plateaued despite having unique, handcrafted products. Her store's website lacked detailed product descriptions and had minimal customer engagement features. To address these challenges, Aditi revamped her website to include high-quality images, personalized product suggestions based on browsing history, and an option for customers to share their home décor stories.

She also launched a social media campaign encouraging customers to post photos of her products in their homes using the hashtag #ArtisanEleganceHomes. In return, participants received discount coupons. The campaign gained traction, leading to increased social media engagement and website visits. Many customers reported feeling more connected to the brand, stating that the personal touch enhanced their shopping experience.

Six months later, Aditi observed a 30% increase in sales and a noticeable improvement in repeat customers. However, she also encountered challenges, such as managing increased website traffic and responding to numerous customer queries on social media.

Question:

Analyze how Aditi created customer value and engagement for Artisan Elegance. Discuss the role of technology and personalized marketing in her strategy. Suggest one improvement to her current approach to address the challenges she faces.

Q3 (B) Ravi Patel runs a premium bakery, Sweet Cravings, in Mumbai, known for its artisan cakes and pastries. While customers appreciated the quality of his offerings, some found the prices high compared to competitors. Ravi decided to analyze his pricing strategy to balance customer perceptions and profitability.

He conducted a survey and discovered that customers valued the use of organic ingredients, unique flavors, and personalized designs. To capture this value, Ravi introduced a tiered pricing strategy: a standard range for budget-conscious customers, a premium range for those seeking exclusivity, and a customizable luxury range for special occasions.

Additionally, he improved communication of value through detailed product descriptions highlighting the premium ingredients and craftsmanship. Over the next three months, Ravi saw an increase in overall sales and customer satisfaction, though some customers in the standard range expressed concerns about affordability.

Question:

Analyze how Ravi’s pricing strategy reflects an understanding of customer value. Suggest one solution to address the affordability concerns of customers in the standard range while maintaining profitability.

 

Micro Economics & Macro Economics

Q1. Analyze how a company can utilize consumer demand analysis to explore potential markets for new eco-friendly products. Discuss factors such as identifying consumer preferences, segmenting the market, evaluating external trends, and adapting strategies. Discuss how these factors influence the company's interpretation of consumer behavior and strategy formulation. Support your analysis with examples.

Q2. During the COVID-19 pandemic, the demand for personal protective equipment (PPE) masks surged dramatically due to heightened health concerns. However, contrary to the typical behavior predicted by the law of demand, the price of PPE masks also increased despite the high demand. In some cases, the price even rose exponentially as suppliers struggled to meet the increasing demand. On the other hand, in certain regions, there were instances where masks were in abundant supply, yet prices remained relatively high due to hoarding and panic buying. Analyze the exceptions to the law of demand and supply observed in this scenario concerning PPE masks. How do these exceptions challenge traditional economic theories, and what factors contribute to this deviation from the standard demand-supply relationship?

Q3 (A) XYZ Automobiles, a mid-sized car manufacturer, recently expanded its production facilities to increase its monthly output from 10,000 to 50,000 units. With this expansion, the company observed a reduction in the per-unit production cost. The company invested in advanced machinery, hired specialized managers for different departments, and secured better financing terms from banks. Evaluate how XYZ Automobiles benefited from economies of scale in reducing its average cost of production. In your answer, explain how technical, managerial, and financial economies of scale contributed to the reduction in costs and the company’s overall efficiency.

Q3 (B) Imagine that the Reserve Bank of India (RBI) has set an inflation target of 4% for the upcoming fiscal year. However, during this period, India faced external shocks, such as rising global oil prices and supply chain disruptions caused by a natural disaster. Domestic inflation rises to 6% due to increased food prices and wages. In response, the RBI tightens monetary policy by raising interest rates to control inflation. Businesses, particularly small and medium enterprises (SMEs), are struggling to cope with the higher borrowing costs, while consumers are feeling the strain of rising prices on essential goods. At the same time, the government is pushing for infrastructure development to fuel economic growth. Analyze the impact of inflation targeting on economic stability and growth in India, considering the challenges faced by businesses and consumers in the given scenario. How can inflation targeting contribute to economic stability, and what are the trade-offs involved? What challenges might the RBI encounter in trying to achieve the inflation target, and how could it balance between controlling inflation and promoting growth?

 

Organizational Behavior

Q1. PowerTech Solutions, a mid-sized IT company, is transitioning to Agile project management to enhance productivity and customer satisfaction. However, the change initiative is encountering resistance from employees, especially middle management, who are reluctant to adapt. Workshops have been held, but they have not been effective in addressing the concerns or boosting employee morale.

Using Lewin’s Change Management Model, analyze the challenges a mentioned company faces in implementing Agile project management. Propose specific steps from this model to overcome these challenges and ensure successful adoption of the new framework.

Q2. A GTech Innovatives    company specializing in renewable energy solutions, has seen a decline in employee creativity and proactive problem-solving. The leadership recently introduced a competitive bonus system tied to achieving sales targets, but it led to stress and unhealthy competition among employees. A review highlighted that employees value personal growth, teamwork, and the ability to contribute meaningfully to the company’s mission. The management is debating whether to redesign their approach using Vroom’s Expectancy Theory or McClelland’s Theory of Needs to better align employee motivation with organizational goals.

Evaluate how Vroom’s Expectancy Theory or McClelland’s Theory of Needs can be applied to address the motivational challenges at GTech Innovatives. Recommend the more effective theory for fostering creativity and collaboration, justifying your choice. 

Q3 (A) Geeta, a team leader at BTech Solutions, is known for being highly organized and detail-oriented, but her rigid adherence to schedules sometimes causes tension with her team. She finds it challenging to adapt to last-minute changes and struggles to understand why her team members prioritize flexibility over deadlines.

Using the Big Five Personality Traits, describe Geeta’s behavior and suggest how an understanding of her personality traits can help her improve her leadership effectiveness.

Q3 (B) Rishabh, a senior marketing manager at Creative Works, is observing his newest team member, Rita, who often misses deadlines and seems disengaged in meetings. Based on these observations, Rishabh concludes that Rita is unmotivated and assigns her fewer responsibilities. However, Rita    later shares that she was overwhelmed with the new work environment and lacked clear guidance on tasks.

Using the Perception Process, describe Rishabh’s perception of Rita at different stages of the process and how he    can improve his perception to avoid misjudging his team members in the future.

 

Quantitative Methods – I

Q1. Propose a method to use Excel for solving a binomial distribution problem, and discuss the advantages and limitations of using Excel for such statistical analyses? Solve the below problem using excel or manual method.

A company manufactures light bulbs, and it is known that 5% of the light bulbs are defective. If a quality control inspector randomly selects 20 light bulbs from a production batch, what is the probability that exactly 2 of them are defective?

Q2. A cereal company claims that the average weight of its cereal boxes is 500 grams. A quality control manager doubts this claim and randomly selects a sample of 50 boxes. The sample has a mean weight of 495 grams and a standard deviation of 10 grams. Formulate the null hypothesis (H0) and the alternate hypothesis (H1). - Perform a statistical to determine if the mean weight of the cereal boxes is significantly different from 500 grams at a significance level of 0.05.

Q3(A) Evaluate the importance of understanding the null and alternate hypotheses in the context of hypothesis testing and its impact on research outcomes?

State Null and Alternate Hypothesis for below scenarios

A health organization claims that the average sodium content in a specific brand of soup is at least 400 mg per serving. A nutritionist doubts this claim and wants to verify if the average sodium content is less than 400 mg. State Null and Alternate Hypothesis

A pharmaceutical company claims that their new drug reduces cholesterol by an average of 50 mg/dL. A medical researcher wants to verify if the average reduction is not equal to 50 mg/dL.

Q3 (B) Given the following data points for variables X and Y:

X: 2, 4, 6, 8, 10

Y: 3, 5, 7, 9, 11

Calculate the Pearson correlation coefficient between X and Y. Given the following data points for variables X and Y:

X: 1, 2, 3, 4, 5

Y: 2, 4, 5, 4, 5

Determine the equation of the regression line (Y = a + bX)

 

Business Economics

Q1. XYZ Pvt. Ltd., a mid-sized manufacturing company producing eco-friendly water bottles, has witnessed a surge in demand due to increased environmental awareness. However, the company faces several significant challenges in scaling up production to meet this growing demand. Firstly, the limited availability of skilled labor poses a constraint on expanding production capacity. Secondly, the company depends on imported machinery, with a three-month lead time, which delays the procurement process and hampers timely scaling efforts.

Additionally, seasonal variations in the availability of raw materials further disrupt production schedules and supply chain efficiency. These factors collectively restrict XYZ Pvt. Ltd.'s ability to respond swiftly to the rising demand, despite the reduction in production costs due to government subsidies on raw materials. As a result, the company is assessing its capacity to increase production effectively to capitalize on the growing eco-friendly water bottle market. Analyze the above scenario and discuss the concept on elasticity of supply and discuss the various determinants of elasticity of supply.

Q2. XYZ Tech Solutions is a growing software company specializing in developing mobile applications. The company plans to launch a new app designed to improve customer engagement for retail businesses. Management believes that the app will attract significant interest, but they are unsure of the future demand, especially since the market for such applications is still evolving. To make informed decisions regarding production, marketing, and resource allocation, XYZ Tech Solutions needs a reliable demand forecast. To address this, XYZ Tech decides to use the Delphi technique. On the above scenario, discuss the various factors affecting demand forecasting and details about Delphi technique method of demand forecasting with respect to above context.

Q3. XYZ Electronics, a leading retailer in consumer electronics, is planning to introduce a price reduction on their latest smartphone model, the SmartTech Pro. The current price of the smartphone is ₹50,000, and the company estimates that if they lower the price to ₹45,000, the quantity demanded will increase from 10,000 units to 15,000 units.

a) Calculate the price elasticity of demand for the SmartTech Pro using the percentage/proportionate change method.

b) Analyze the above scenario and specify If the company observes that competitors are also reducing their prices for similar models, how might this affect the elasticity of demand for the SmartTech Pro?

 

Financial Accounting & Analysis

Q1. Prepare final accounts from the following balances –

Trial Balance as on 31.03.2024

	Dr	Cr
Building	1087000
Plant and Machinery	250000
Stock 1.4.2015	100000
Loose Tools	100000
Carriage Inward	5000
Wages	10000
Purchases	450000
Purchases Return		45000
Sales		845000
Sales Return	10000
Cash	50000
Bank	250000
Debtors	62000
Creditors		459000
Printing and Stationery	10000
Bad Debts	50000
Advertisement	36000
Furniture	105000
General Expenses	5000
Capital Account		495000
Bills Payable		156000
Reserves and Surplus		580000
Total	2580000	2580000

Addition information:

• The closing inventory as on 31.03.2024 was valued at Rs. 3,68,500.
• Depreciation on plant @ 15% and on Building @ 10%.
• Outstanding printing and stationery expense Rs. 5000.
• Prepaid advertisement expense Rs. 15000.

 

Q2. Raj Limited provides the following information for the immediately preceding two years.  From the given information prepare Comparative Income Statement of the company for the two- year period:

Particulars	2023	2024
	Rs. Million	Rs. Million
Sales	5,000	3,750
Cost of goods sold	3,000	2,450
Operating expenses	750	490
Financial expenses	500	340
Income tax	150	95
Net profit	600	375

 

Q3(a). Dividend is the distribution of profits by a company to its shareholders. Companies generally pay two types of dividends: Interim dividend and Final dividend. You are required to explain the term Dividend and explain the two types of dividends.

Q3(b). In order to take management decisions for a company, it is important to analyze the financial statements of the company in detail with the help of various financial analysis techniques. Explain in one sentence each the 5 techniques of analyzing financial statements.

 

Information System for Managers

1) An IT Company is working on multiples projects of a client from onsite. One of the Project needs to be delivered within shorter span of time and fixed deadline provided by the client. Discuss what is Software Development Life Cycle (SDLC) and which SDLC model will be implemented to complete this Project with fixed deadline and shorter span. Explain your answer with relevant justifications and examples.

2) Deluxe Jewellery as a startup has started their Jewellery business in Pune city. With the expansion of its business, they have established their offices in various cities of other parts of the country. As Deluxe Jewellery is startup hence, they want to centralize the management of all the operations from one location with a software which can be used by shops of all the locations.

Discuss how Cloud Technology can help Deluxe Jewellery to achieve their objectives. Also, explain which Cloud services will be applicable for operating the system centrally.

3) An employee at a company receives an email that appears to be from their bank, asking them to update their account details by clicking on a provided link. Later, it is discovered that the link led to a phishing website, and sensitive information was compromised.

a) Discuss what could be the possible threats and vulnerabilities which an organization/employee may face.

b) Discuss what could be the security measures to overcome these threats and vulnerabilities.

 

Management Theory and Practice

1. Bharat Industries, a traditional textile manufacturer in Surat, is facing declining profits due to rising competition and changing customer preferences. The CEO, Mr. Sharma, recognizes the need for organizational change to adapt to the dynamic market. He aims to introduce new product lines, expand into online retail, and implement a performance-based reward system.

Based on the factors influencing organizational structure, how should Mr. Sharma restructure Bharat Industries to achieve its goals?

2. Deccan Delights, a renowned sweet shop in Hyderabad, is facing a sudden drop in sales due to changing consumer preferences towards healthier snacks. The owner, Ms. Reddy, needs to make quick decisions to revive the business. She is considering introducing sugar-free options, expanding the product range to include savory snacks, and launching online delivery services.

Based on the types of managerial decision-making, what types of decisions does Ms. Reddy need to make to address the challenges faced by Deccan Delights?

3. A fast-growing Indian tech startup, "Innovision," is struggling with leadership challenges. The CEO, Ms. Khushboo Sharma, is a brilliant coder but lacks leadership skills. She adopts an autocratic style, making all decisions without considering employee input. This has led to demotivation, low morale, and high employee turnover.

3 a. What are the potential negative consequences of Ms. Sharma's autocratic leadership style on Innovision?

3 b. How can Ms. Sharma adapt her leadership style to improve employee morale and motivation at Innovision?

 

Marketing Management

Q1. For products like Amazon Alexa, and Google Siri (Voice assisted task completion gadget), develop a simple consumer buyer behaviour stages-based note to be shared with the Chief Marketing Officer (CMO) of your organization.

Q2. For the product or service of your choice, design a customer-driven marketing strategy that covers four major steps (or components) of the STP marketing model.

Q3. LAUNDROMAT INC., one of the UK’s leading laundry and dry cleaning service support providers, has entered India. It is following a franchising model and expanding rapidly. They offer cloth pick-up and drop service as well as at-home ironing service. Currently, they have 15 outlets across 5 cities. The Chief Marketing Officer (CMO) needs to develop a broad market development plan. Certain basic understanding is needed by him, which you can provide by answering the following two questions.

a) First, identify and explain the four characteristics that affect the marketing of services with one example. Later identify the services of Laundromat Inc. as equal to which specific service characteristic and justify your answer.

b) Prepare your brief note for the CMO to suggest what is direct and digital marketing and suggest what Laundromat Inc. needs to do for each.

 

Organisational Behaviour

1. Reflecting on your professional experience, describe any two situations where your job satisfaction and organizational commitment were respectively challenged during a work situation. Also discuss how you responded to these challenges and what were the outcomes?

2. Write about an experience where perceptual shortcuts, such as stereotyping, the halo effect or selective perception, influenced your judgment of a colleague or how a colleague judge you. Describe the situation, its impact on workplace dynamics and the lessons learned.

Also discuss how awareness of these perceptual shortcuts can improve organizational behavior?

3. Alpha Corp. takes care of its employees in a number of ways. There are fixed timing, good catering and transportation facilities to its employees. Senior management continuously interacts with junior people even at an informal level. All events are celebrated together. The culture of openness has brought harmony in the organization. Younger employees adapt the culture of seniors quickly. The organization focuses on the overall development of its employees by providing them will all kinds of training and good compensation is offered.

As a result of all these positive aspects of culture, it has been observed that there is a scarcity of competitive drive among employees. Career growth is also not very fast. Being that the organization is highly structured, the facility for feedback and change is minimized. People do not like to task risks. The difference in the quality of research creates resentment among project teams. As stability is a priority even incompetent and unmotivated employees tend to remain in the system. People are still not satisfied with the monetary compensation. An interesting trend observed is that people appreciate the organization and its values but it is the younger set who quit the organization within 2 years of joining. The middle managers leave only when they get senior leadership positions in other place while senior management rarely leaves.

a. How would you classify this organization on cultural parameters? What are the problems being encountered by this organization?

b. If you were the CEO of this organization, how would you bring about a positive culture in the organization?

 

Business Communication

1. The Mumbai Municipal Corporation (MMC) is planning a large-scale renovation of the Chhatrapati Shivaji Maharaj Terminus (CSMT) railway station. To ensure the project's success, the MMC decides to hire an external contractor with expertise in historical restoration and modern infrastructure.

What key factors should the MMC consider when evaluating the bids received in response to their RFP for the CSMT renovation project?

2. Aryan Industries, a textile company in Surat, is launching a new line of sustainable fabrics. They plan to use social media, email marketing, and press releases to promote their products. However, their previous marketing campaigns have been inconsistent and lacked a clear brand voice.

How can Aryan Industries ensure consistency and professionalism in their communication to project a strong and credible company image for their new sustainable fabric line?

3. A small handicraft business in rural Rajasthan, “Desert Designs,” struggled to reach customers beyond their village. They adopted a mobile-first strategy, creating an online store accessible via smartphones and utilizing social media for marketing. This allowed them to connect with customers across India, receive online payments, and significantly expand their business.

Answer the following questions in light of the information provided.

a) How has the mobile revolution contributed to economic growth and empowerment, particularly in the Indian context?

b)  Discuss the role of mobile technology in bridging the digital divide and fostering inclusivity in India.

 

Business Law

Q1. Intellectual Property Rights are an important asset for an organization. In today’s competitive business environment there is a need to protect and enforce Intellectual Property Rights. Please highlight the nature and types of Intellectual Property Rights and give one real life example on how businesses can achieve competitive advantage through Intellectual Property Rights?

Q2. Environment Protection is a key objective linked to business goals and it impacts organizations, if they violate laws governing environment protection. Authorities like National Green Tribunal have come down heavily on organizations that violate such laws. List down two (2) judgments/orders where the National Green Tribunal has passed orders/directions to ensure protection of environment, and which has adversely impacted businesses.

Q3. Healthcom is an Indian health tech company that has products which deploy cardiology monitoring technology in India. Healthcom’s products are always approved by the DCGI (Drug Controller General of India) and only then they are launched in India.

Healthcom has received a request from a Public Information Officer of the DCGI’s office to disclose all technical details and commercial information of the patented technology that it uses in its products. This request is based on a RTI application which the Public Information Officer has received from a consumer in India.

In light of the above facts, can you advise Healthcom on:

a) Whether Healthcom is required to disclose such information under Right to Information Act, 2005? Can it deny the disclosing of such information especially if it is requested under Right to Information Act, 2005?

b) List of exemptions from disclosure of information under Right to Information Act, 2005 and the relevant legal provisions.

 

Decision Science

1) Calculate Quartile Deviation from the following:

Earnings (Rs)	Number of Persons
25	25
26	70
27	210
28	275
29	430
30	550
31	340
32	130
33	90
34	55
35	25

 

2) Calculate Median from the following:

Class - Interval	Number of Students
0-10	5
10-20	8
20-30	7
30-40	12
40-50	28
50-60	20
60-70	10
70-80	10

 

3.a) A bag contains 6 white and 4 black balls. Two balls are drawn at random one after another without replacement. Find the probability that both drawn balls are white.

3.b) In an intelligence test administered on 1000 children, the average was 42 and standard deviation was 24. Find the number of children exceeding a score of 50.

 

Essentials of HRM

Q1). Fusion Food Mart is a family-owned Indian supermarket chain, Anil Kumar, its present Chief Executive Officer (CEO), is the grandson of the organisation’s cofounder. The company never planned too much on the HR Plan they did HR planning as and when required Anil’s daughter, Ravina, is the president of the company, appointed you to develop an HR plan for a Fusion Food Mart having branches in major towns in India: What specific external and Internal factors would be important for you to consider.

Q2). Satya Sai InfoTech is an Information Technology Company in Hyderabad. The five-year-old company now wants to expand its branches to Bangalore, Gurgaon and Mumbai so they realize to create a vibrant human resource department for managing people functions. You have been appointed as their GM - HR. Explain to the company management, what will be the scope of your department in this expansion and justify the need of HR department.

Q3). Rohit is working as a Sales Executive from past three years in an FMCG company. He is a very hard working and dedicated employee. His performance has also been good consistently but in the absence of good connection with the immediate boss Ashok he never got his fair share of success. In this situation he searched a job and wants to resign. He communicated the same to Ashok who is his reporting Manager. Ashok knows about his hard work and realized the injustice happened with him. Ashok knows it happened in the lack of proper appraisal system and lack of career planning but now he can’t do anything expect to lose an important talent.

a) Suggest Ashok in developing an appropriate appraisal system. Why the effective Performance appraisal system required?

b) What is career planning and why it is important? In the absence of incentives does career planning help in retention? Mention all the pros and cons of career planning.

 

Operations Management

1. Discuss the importance of an effective layout design in operations management and compare the various layout types commonly implemented in manufacturing and service industries, outlining their advantages and disadvantages. Then, evaluate the specific challenges and opportunities related to both electric vehicle (EV) assembly plants and traditional automotive assembly lines. Conclude by recommending the most appropriate layout for each, justifying how the chosen layout optimally addresses the distinct requirements and operational challenges of each format.

2. Amazon Fresh is a prominent online grocery delivery platform that has gained popularity for its seamless operations and timely deliveries. A crucial factor contributing to its success is its advanced inventory management system. Discuss the concept of Amazon Fresh and how it differs from traditional brick-and-mortar grocery stores. Highlight various inventory management techniques commonly used in the e-commerce grocery industry and evaluate the key components and strategies implemented by Amazon Fresh to ensure operational efficiency and enhance customer satisfaction.

3. A renowned artisanal coffee shop chain is planning to open a new mid-sized outlet in your locality. Leveraging their expertise in brewing and branding, they are confident about efficiently managing the new coffee shop's operations. The shop’s offerings and the associated requirements are as follows:

• Standard single orders (e.g., cappuccinos, lattes): Require 1 barista for 5 minutes per order.
• Extended multiple orders (e.g., group orders): Require 2 baristas, each working for 8 minutes per order.
• Custom beverages (e.g., personalized drinks): Require 3 baristas, each working for 10 minutes per order.

The demand forecast for the next four weeks is as follows:

Order Type	Anticipated Demand (Next 4 Weeks)
Standard single orders	3000
Extended multiple orders	1500
Custom beverages	500

 

a. Estimate the aggregate capacity required to fulfill the anticipated demand for the next four weeks. If the coffee shop employs 15 baristas, working 6 days a week for 8 hours per day, calculate the current capacity available. Compare the required capacity with the available capacity to determine if the shop can meet the demand. If not, calculate the additional capacity needed.

b. Propose strategies to address the issue of underutilization of capacity and calculate the number of baristas required to meet 100% capacity utilization.

 

Strategic Management

1. You are the CMO of Godrej Consumer Products, and sequentially sales are dropping every quarter – and the steepest decline (~10%) has happened in in this quarter. Naturally, the management is worried about this situation. In these circumstances. Analyze the reasons for the dropping revenue.  What strategic approaches would you suggest in this situation? Give valid reasons to support your answer.

2. Given the size of the Indian market, the NBA is keen to expand into India and they have hired your Consulting firm to advise them. Describe (at least two) tools you’d use in your analysis and why you’re choosing them.  Summarize your Action Plan and a high-level timeline.

3. You are the Head - Marketing Strategy for X-India. Your business is dependent on Paid Accounts and Advertising. However, despite the large number of consumers using your app, Advertising Revenue has been flat for the past 3 quarters. In this situation…

a. Create a strategy to attract advertisers. Provide examples to support your answer.

b.  Develop two strategies to communicate with your advertisers.

 

Digital Marketing

1. GlowX, a newly launched skincare brand, aims to develop an effective digital marketing strategy to increase brand awareness, engage with potential customers, and drive sales. The brand plans to utilize social media advertising, regularly update its blog and social media pages with valuable content, and encourage customers to share reviews and testimonials online. Using these details, discuss how the POEM Framework (Paid, Owned, Earned Media) can be applied to GlowX’s strategy.

2. A leading software-as-a-service (SaaS) company, Tech Sphere, specializes in offering cloud-based solutions for small and medium-sized enterprises (SMEs). The company has recently observed a decline in the quality of inbound leads through traditional marketing efforts like email and webinars. To address this, Tech Sphere wants to focus more on leveraging social media platforms to improve lead generation, establish thought leadership, and build relationships with decision-makers. Discuss how Tech Sphere can effectively use Social Media Marketing to achieve its goals. You should discuss what all social media platforms the company can use and the rationale for the same, considering its B2B marketing (discuss at least 3). Also, discuss in detail the social media marketing strategy for each of the platforms identified.

3. Smart Wear, a leading brand in wearable technology, is planning to launch a new line of fitness trackers. To drive sales and build customer relationships, the company wants to leverage a strategic email marketing campaign focusing on product launches, post-purchase engagement, and customer retention. The team also wants to integrate Search Engine Marketing (SEM) alongside their email strategy to maximize visibility and conversions.

a. Design an effective email marketing strategy to launch their new fitness trackers, ensuring that the content is valuable, engaging, and aligned with customer needs at each stage of the customer journey (product launch, post-purchase engagement, and retention).

b. Develop an SEM strategy that complements their email marketing efforts, focusing on increasing website traffic, targeting the right audience, and optimizing conversions for the new fitness trackers.

 

Organisational Theory, Structure and Design

1. For a developing economy like India, encouraging the start-up culture is essential. In this scenario, evaluate the different necessary features of organisation – a large-scale company vs a start-up. Add suitable examples.

2. Kinetics mobile is losing market share to its competitors India. Analyse using the 7-S Framework of McKinsey to identify potential changes in the strategy of the firm to secure its market position. Evaluate various internally focussed organisational aspects that needs attention. Give suitable examples.

3. Ananya, the Managing Director of Summer Vibes clothing company wants to introduce a new work culture for enhancing Organisational Effectiveness. In this context, answer the following with examples:

a. Evaluate various organisational parameters for enhancing a clothing company’s effectiveness.

b. Analyze the theory on the Goal Approach along with its pros and cons.

 

Corporate Finance

1. Mr. Joshi is the Finance Manager at M/s Vriddhi Impex. The Company is looking at lateral growth and diversification into garment making from cloth making. For doing this, there needs to be put up a factory with all the latest machinery for cutting and stitching garments. The cost of acquisition of land, setting up the factory and buying the machinery works out to Rs. 100 lacs. It is estimated that the project will start generating revenue immediately from year 1. The Net revenue (after tax) for the next 5 years is Rs. 20 lacs, 30 lacs, 35 lacs, 45 lacs, 48 lacs.

A new loan is available to Vridhi Impex at 9% p.a. interest rate (net of tax). Mr. Joshi has another proposal which gives him a return of 12% p.a. and hence he does not want to invest below this rate.

Assist Mr. Joshi to evaluate the project proposal using NPV and IRR. (Show all calculations for comparing it with the alternative proposal also). Should he go ahead with the project proposal?

2. Parag is evaluating 3 options for investment of his surplus money of Rs. 15,00,000/- for a period of 5 years.

i.   Invest it in a Debenture which gives him a return of 12% compounded quarterly.

ii.  Invest in a Corporate Deposit at a rate of 9% compounded bi-annually.

iii. Invest it in a Business Proposal which gives him the following returns.

Considering the risk involved, the discounting factor is considered @ 11%.

Year	CF
1	250,000
2	350,000
3	575,000
4	525,000
5	645,000

 

As his finance advisor which option would you suggest him. Provide reasons.

3. a) In the following Balance sheet, calculate the Current Ratio and the Acid Test Ratio for both years Mar 2024 and Mar 2023. What do they indicate about the company’s financial position and the movement over the years?

Tata Motors
	----- in Rs. Cr. -----
	Mar 24	Mar. 23
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital	766.50	766.02
Total Share Capital	766.50	766.02
Reserves and Surplus	29,374.83	21,701.37
Total Reserves and Surplus	29,374.83	21,701.37
Money Received Against Share Warrants	-	-
Total Shareholders’ Funds	30,141.33	22,467.39
	1.72	2.46
NON-CURRENT LIABILITIES
Long Term Borrowings	5,235.67	10,445.70
Deferred Tax Liabilities [Net]	49.78	51.16
Other Long-Term Liabilities	1,392.16	1,411.78
Long Term Provisions	1,936.92	1,588.75
Total Non-Current Liabilities	8,614.53	13,497.39
CURRENT LIABILITIES
Short Term Borrowings	8,535.37	8,426.74
Trade Payables	8,826.46	7,162.60
Other Current Liabilities	8,830.41	9,805.30
Short Term Provisions	1,133.92	408.89
Total Current Liabilities	27,326.16	25,803.53
Total Capital and Liabilities	66,083.74	61,770.77
ASSETS
NON-CURRENT ASSETS
Tangible Assets	11,990.26	12,129.14
Intangible Assets	2,353.79	2,413.18
Capital Work-In-Progress	645.03	575.65
Intangible Assets Under Development	588.92	509.30
Fixed Assets	15,578.00	15,627.27
Non-Current Investments	30,315.57	29,181.62
Deferred Tax Assets [Net]	1,558.65	1,477.26
Long Term Loans and Advances	101.89	114.40
Other Non-Current Assets	3,321.96	3,870.27
Total Non-Current Assets	50,876.07	50,270.82
CURRENT ASSETS
Current Investments	1,993.50	3,142.96
Inventories	3,470.38	3,027.90
Trade Receivables	2,765.16	2,307.72
Cash And Cash Equivalents	5,150.96	1,414.65
Short Term Loans and Advances	132.19	132.29
Other Current Assets	1,695.48	1,474.43
Total Current Assets	15,207.67	11,499.95
Total Assets	66,083.74	61,770.77

 

b) Monica has a debenture of Face value Rs. 100/- @ 8.5%. Calculate its current yield if:

i)   Market Price is Rs. 98.90

ii)  Market Price is Rs. 95.20 iii) Market Price is Rs. 105

What inference can you draw from this about the relation between Market price and yield?

 

International Business

Q1. A lot of products made in China dominate our markets and have made production unprofitable for Indian manufacturers. What would be your view on allowing the entry of Chinese products in India?

Q2. Leading critics of WTO including economists such as Dani Rodrik and Ha Joon Chang have submitted that WTO only serves the interests of MNCs, undermines local development, penalizes poor countries and is causing increase in inequality. Express your view on the above and suggest the changes that in your opinion can bring improvement to the developing countries.

Q3. Read the following case study carefully and then answer the questions that follow: French company Jeanne Oliver Perfumes is contemplating to introduce a perfume by the brand name SK, named after an Indian charismatic celebrity Shah Rukh Khan. The perfume is available in two variants, SK Silver for men and SK Gold for Women. The perfumes are packaged in 100ml pump spray bottle. The strategy would be to capture a large number of consumers who are oriented towards film celebrities. Advertising is also planned through television satellite channels and magazines. You are required to analyze the following:

a. In your opinion what pricing strategy you would like to apply during the launch of the product?

b. Due to low cost of manufacturing in India the French company wishes to export the product from India to other countries. Examine in your view the various type market entry strategies available to the French company and which strategy would you use to market the product?

 

Cost & Management Accounting

Q1. The stock in hand of material as on 1st September was 500 units at Rs. 10 per unit. The following purchases and issues were subsequently made. Prepare the Stores Ledger Account showing how the value of the issues would be recorded under FIFO method. 

Purchases:

6th Sept. 100 units at Rs. 11

20th Sept. 700 units at Rs. 12

27th Sept. 400 units at Rs. 13

13th Oct. 1,000 units at Rs. 14

20th Oct. 500 units at Rs. 15

17th Nov. 400 units at Rs. 16

Issues:

9th Sept. 500 units

22nd Sept. 500 units

30th Sept. 500 units

15th Oct. 500 units

22nd Oct. 500 units

11th Nov. 500 units

Q2. Discuss the role of management accounting in shaping strategic decisions within an organization. Provide examples of how management accounting practices can influence long-term planning and sustainability. 

Q3 (a) Calculate Break-Even Point from the following particulars.

Fixed Cost Rs.1,50,000

Variable cost per unit Rs.10

Selling price per unit Rs.15

Q3 (b) Analyze the differences between standard costing and budgetary control. How do these tools help in managing operational performance within an organization?

 

Brand Management

Q1. The strategic brand management process has four main steps. Please explain and relate one of the steps namely ‘Identify and establish brand positioning and values’. You may relate this specific step to the brand ‘MAGGI’ (from Nestle).

Q2. Gillette Limited, world famous for its razors also has numerous products based on brand extension principles. They have products like Gillette shaving gel, foams, after- shave lotion and more. List and relate how Gillette Limited would have evaluated brand extension opportunities available to them. List at least any three brand extension opportunities identification steps.

Q3. McDonalds is a world-famous fast-food restaurant chain. They also have over 500 numbers of outlets in India. McDonald’s has several outlets opened through a franchisee route. McDonald’s also does innovative sales promotion ideas. By understanding certain aspects of McDonald's story, one can understand brand management better. Answer the following questions and support MBA learning students to understand branding better by reading your notes.

a) Identify any two brand elements of McDonald’s in India and provide your understanding of the criteria based on which various brand elements are decided by McDonalds. Your answer must related to McDonalds brand elements only.

b) Identify and relate any two innovative sales promotion ideas used by McDonald’s in India and explain what may have been the purpose of doing it.

 

Consumer Behaviour

Q1. Critically evaluate how buying a home theatre system would be different from buying a shampoo of your choice using the Tri-component model. Use any existing brand of the above-mentioned product categories to explain the same.

Q2. Following a public vote in which more than 37,000 people had their say, “Brainrot” has been declared that the Oxford Word of the Year for 2024. Brainrot is a term is used for low- quality online content that people binge-watch or scroll through for long periods and how this influences their product and brand choices. It is linked to social media trends, viral topics and trending topics. Please analyse how this phenomenon influences consumer buying behaviour.

Q3. Apply the concept of Just Noticeable Difference [JND] to the following:

a. Appointing brand ambassadors - Asian Paints and Kansai Nerolac Paints are planning to appoint a brand ambassador. Do you recommend that both paint companies should have a brand ambassador on the basis of JND. If yes please suggest two names of brand ambassadors – one for Asian Paints and the other for Kansai Nerolac with reasons thereof.

Q3 (a): Appointing Brand Ambassadors for Asian Paints and Kansai Nerolac Paints

Q3 (b): Cadbury’s Perk and Nestle’s Kitkat are 2 competing chocolates. Both want to run a promotion for Perk and Kitkat. Perk has announced a promotion on their 30 numbers x 13.8 gms bar pack size – get 10 bars more at the same price [price of 30 Bars of Perk at Rs. 150, after promotion they are giving 40 Bars at Rs. 150]. Nestle has a pack of 10 Kitkat’s of 13.8 gms each. What promotion would you recommend for Nestle’s Kitkat. Please justify the same based on JND.

 

International Marketing

Q1. What are your views on Foreign Direct Investments FDI and FII and how do both impact our country?

Q2. Many countries today are promoting “Go Local “to promote Local consumption. What is your view on nations promoting local production and how does it impact globalization?

Q3. Read the following case study carefully and then answer the questions that follow: Your firm manufactures Incense sticks also called Agarbatti, in India and desires to market them globally. Although there is competition, you see that Mauritius has a huge potential and plan to expand your company’s retail operations in Mauritius.

a) Discuss the market entry strategy that you would recommend to launch your company products in Mauritius.

b) How does global pricing policies help in launch of products. In your view which pricing policies do you think would be appropriate while launching of Incense sticks in Mauritius?

 

Marketing Strategy

Q1. Imagine you are the marketing manager for a new luxury smartphone brand entering the Indian market. The company aims to create a unique position in a highly competitive market. Discuss the strategic mapping and key decisions you would consider while formulating the marketing strategy for this product. Explain how external environmental factors, such as economic conditions and technological advancements, would influence your strategy.

Q2. You are tasked with developing a marketing strategy for a new premium skincare brand in India that targets middle-to-high-income urban women aged 25-45. Describe how you would segment the market for this product and select the target market. Discuss how you would position the brand using the concepts of customer value and competitive advantage.

Q3. M/s XYZ is a startup that has recently launched an innovative, eco-friendly, reusable water bottle in the Indian market. The bottle is crafted from high-quality stainless steel, ensuring durability and safety. Its primary objective is to promote sustainability by reducing single-use plastic waste. The product is competitively priced at INR 500 and is available in a variety of colors (red, blue, green, black) and sizes (500ml, 750ml, 1L).

The company has identified its target market as environmentally conscious urban consumers aged 18-45, residing in metro cities like Delhi, Mumbai, Bangalore, and Hyderabad. Their market research indicates a growing interest in sustainable products but also reveals competition from established brands offering similar reusable bottles priced between INR 400–700.

M/s XYZ has allocated a modest marketing budget and plans to use a mix of digital platforms, such as Instagram and YouTube, and online marketplaces, like Amazon and Flipkart, for its product promotion and distribution. The company is looking for innovative strategies to differentiate its products and create a strong market presence.

a) Using Ansoff’s Product-Market Growth Matrix, develop a comprehensive marketing strategy for M/s XYZ, addressing potential opportunities for market penetration, market development, product development, and diversification.

b) Suggest an appropriate pricing strategy for the product, considering factors like competitors' pricing, consumer willingness to pay, and the brand’s sustainability message. Justify your recommendations with a rationale.

 

Sales Management

1. A sales manager notices that one of their top-performing sales personnel, Ravi, has been consistently missing targets over the last three months. Upon discussion, Ravi shares that he feels undervalued and mentions that newer team members receive more recognition. As a sales manager, what steps would you take to motivate Ravi and ensure he regains his enthusiasm and performance levels?

2. Prepare a Sales Plan for a brand of electronic goods focusing in rural market.

3. Read the case & answer the questions based on the case:

XYZ Pvt. Ltd., a growing FMCG company, is planning to expand its market presence in Tier- 2 and Tier-3 cities. The sales manager, Mr. Mehta, has been asked to prepare the sales budget for the upcoming financial year. He reviews historical sales data, market demand, and competitor strategies to set a target of a 20% increase in sales. He allocates funds for promotional campaigns, salesforce incentives, and distribution enhancements. However, during the budget review meeting, the finance team recommends a 10% cut, citing cost constraints. This forces Mr. Mehta to reconsider the allocation of funds without compromising the growth target.

Questions:

a. How should Mr. Mehta prioritize his budget allocation to balance cost efficiency with achieving the sales growth target?

b. What alternative strategies can Mr. Mehta consider to optimize resources and still meet the expansion goals?

 

Enterprise Resource Planning

1. Your organization is implementing an ERP system for the first time. However, the finance team is resistant to adopting the new system due to concerns about complexity. Discuss why it is important to provide training to the team members of Finance department. Discuss the benefits of ERP System and explain phased implementation of ERP.

2)  AcademiGO is an emerging training company with few modules of HR and Finance for its operations of providing training for on-job training requirements of various companies. The specified functionalities only cater to a particular requirement with limited integration of functionalities. Most of the processes are complex and time consuming. They decided to reorganize its system and processes to improve its efficiency by adding more modules to ERP system with modules for all operations of the AcademiGO. Idea is to make it automated system and integrated, flexible, and scalable.

Discuss which other modules can be added to existing ERP system for AcademiGO with what functionalities and what could be the challenges in ERP implementation.

3)  ITThink is an IT Company with the motive of providing solutions to different Organisations by catering to their specific product related requirements. They have decided to implement ERP system in their organization to integrate the various business processes and to enhance the efficiency of the organization.

Considering the above scenario, discuss the following:

a)  What could be the major reasons for ITThink to switch to ERP system?

b)  Discuss the need of vendor selection for ERP implementation.

 

Operations and Supply Chain Strategies

1. PQR, a multinational retail company, recently launched new private-label products that have been well-received by customers. While customer demand is growing due to the diverse product mix, the company's operational performance has not kept pace, resulting in inefficiencies in meeting this demand. Analyze the potential supply chain challenges contributing to this performance gap. Propose specific supply chain strategies to improve efficiency, meet growing demand, and enhance overall performance.

2. Last month, you launched a new electronics business. As part of your growth strategy, you plan to expand by opening additional branches both within your city and in other locations. To further boost revenue, you are considering entering international markets. However, the dynamic marketplace presents tough competition from both online and offline competitors. Analyze and suggest a different level of strategies that you will implement in the firm that can improve overall business profit.

3. A toy company has been operating successfully in the Indian market for several years, with multiple branches across cities. The company is now considering establishing its own manufacturing unit, aligning with the government’s push for domestic manufacturing under the 'Make in India' initiative.

a. Identify and explain the critical competitive dimensions the company must focus on to enhance market share and achieve excellence in its supply chain operations.

b. Given the management's uncertainty regarding the production process, recommend the most suitable production method (e.g., job, batch, mass, or continuous production) to improve efficiency, and justify your choice based on the company's business goals.

 

Procurement Management

Q.1 ABC Healthcare is a mid-sized pharmaceutical company that specializes in producing over-the-counter (OTC) medications. With steady growth and diversification into new product lines, the demand for various raw materials, packaging supplies, and third-party services has significantly increased. However, the procurement system at ABC Healthcare has not adapted to these changes, resulting in sourcing delays, inconsistent purchasing practices, and potential cost inefficiencies. Identify and describe the various requisition types that ABC Healthcare may encounter in its procurement operations, emphasizing the importance of requisition categorization for effective procurement planning and execution. Additionally, propose a structured process for issuing an RFx (Request for Proposal, Request for Quotation, or Request for Information) to ensure optimal supplier selection and contract negotiation for ABC Healthcare.

Q.2 SolarBright Ltd. is a global manufacturer and distributor of solar energy equipment, sourcing components from international suppliers and delivering products to clients worldwide. Despite its success in the renewable energy market, the company faces significant challenges in managing its transportation and logistics. Issues such as inconsistent shipment traceability, high transportation costs, and discrepancies in documentation have resulted in delayed deliveries and operational inefficiencies. Explain the concept of INCO terms and their importance in global supply chain management by analyzing how selecting the appropriate INCO terms can influence SolarBright Ltd.'s transportation   costs   and   responsibilities.   Additionally, evaluate the potential risks associated with inaccurate or incomplete shipping documentation and propose strategies or technologies to improve shipment visibility and traceability.

Q.3 GreenHarvest AgriTech, a rapidly expanding agritech company specializing in sustainable farming solutions, is encountering challenges in sourcing reliable suppliers for eco-friendly materials, streamlining supplier onboarding, and evaluating supplier performance. These difficulties threaten the company’s ability to maintain operational efficiency and meet growing market demands.

a. Discuss the significance of conducting spend analysis for GreenHarvest AgriTech to uncover cost-saving opportunities and explore strategic sourcing options by outlining a step-by-step approach to improving the supplier selection process.

b. Discuss how understanding Total Cost of Ownership (TCO) can aid GreenHarvest AgriTech in making strategic decisions regarding supplier and product selection.

 

Total Quality Management

Q1. Discuss on the relevance of the statement ''Quality always comes at a cost’ in context of the concept of the Cost of Quality (CoQ), explaining in details the four components of CoQ. Illustrate the concept with references from any industry/ organisational instance of your choice.

Q2. Discuss the relevance of Supplier relationship and explain the various approaches for supplier sourcing and evaluation as applicable to any organisation targeting total quality. Support your answer giving suitable references from the industry.

Q3. Quality Function Deployment (QFD) is a strategic method of comprehending customer`s choices, translating the choices into product features and design the products. The concept is extensively used in both manufacturing as well as service industries.  Assuming any reference of a manufacturing or service industry of your choice, explain the following aspects of QFD.

a. Discuss in brief the process of concept of 'Quality Function Deployment' and highlight its benefits.

b.  Explain how the concept of Poka yoke be applied to ensure Quality being deployed into products and services.

 

Service Operations Management

Q1. List and explain in detail the various Service dimensions through organisations are analysed and judged for Quality by customers? Elaborate your answer with a reference of any Professional educational institute of your choice.

Q2. Discuss the concept of the ‘Service Design; highlighting in detail the different approaches through which organizations can implement ‘Service Design’? Support your details with a reference to a Fast-food chain or a restaurant setup (you can choose any reference of your own choice).

Q3. The Healthcare sector has become a very critical service sector domain in recent times, especially post Covid scenario. Hence it is very obvious for Healthcare Institutes to plan their operations in several ways to provide the best services to their target customers. Explain the following aspects of these organisations in context of the following areas as given below.

a. Discuss the different elements that need to be considered in a Service Framework of the setup.

b. Discuss the concept of a Service Design (Blueprinting) in context of healthcare setups for their service operations.

 

Supply Chain Management

1. You are the Chief Operations Officer of a growing e-commerce company struggling with high operational costs and delivery delays. To address these challenges, your company is considering outsourcing logistics and customer support services. Identify and analyze the factors you would consider before selecting an outsourcing partner. Design a strategy to monitor the performance of the outsourced processes and ensure quality control and also discussed factors to be considered before selecting an outsourcing partner. Propose measures to manage potential risks, such as data security and loss of brand identity, while working with the outsourcing partner.

2. Imagine you are a supply chain manager for a popular consumer electronics brand. The company recently launched a new product, and initial demand spikes have caused significant disruptions in the supply chain. The manufacturing team has overproduced, leading to excess inventory, while the retailers are now reporting declining sales. Identify the factors that might have contributed to the bullwhip effect in this scenario. Propose strategies to stabilize the supply chain and prevent similar disruptions in the future.

3. You are the supply chain manager for a global apparel brand that experiences significant variability in customer demand due to seasonal trends. The company currently follows a push strategy, manufacturing large volumes of products based on forecasted demand. However, unsold inventory during off-seasons and stockouts during peak seasons have led to inefficiencies and lost sales.

a. Analyze the challenges associated with the current push-based approach in this scenario.

b. Propose how a hybrid push-pull strategy could be implemented to balance inventory levels and meet customer demand effectively.

 

Warehouse Management

1. You have been hired as a warehouse manager for a large e-commerce company. Your task is to optimize warehouse operations to improve efficiency and customer satisfaction. Describe the steps you would take to achieve this, considering the following aspects:

• Assessing the current layout and design of the warehouse
• Implementing inventory management systems and practices
• Training and managing warehouse staff to adapt to new processes and technologies
• Addressing common operational challenges, such as space utilization and order accuracy
• Enhancing safety and compliance measures within the warehouse
• Measuring the impact of your improvements on overall warehouse performance and customer satisfaction.

2. Discuss how the integration of technology and automation in warehouse operations impacts both the functionality of the warehouse and the roles of its staff. Analyze the benefits and potential challenges of this integration, and propose strategies for effectively managing these changes.

3. Pharma Co. is a pharmaceutical company that operates a central warehouse to manage the storage and distribution of medications and medical supplies. The warehouse is responsible for activities such as receiving shipments from manufacturers, storing sensitive products under specific conditions, picking and packing orders for pharmacies and hospitals, and handling returns of expired or damaged goods. Recently, Pharma Co. has noticed an increase in warehouse operational costs and seeks ways to optimize activities to reduce expenses.

a. Assess the warehouse activities at Pharma Co. and identify potential inefficiencies contributing to increased operational costs. Specifically address: The flow of goods through the warehouse, including receiving, storing, picking, packing, and handling returns.

b. Develop strategies for Pharma Co. to optimize its warehouse activities and reduce operational costs. In your strategies, consider: Enhanced inventory management practices, particularly for temperature-sensitive and high-value products, conducting a cost-benefit analysis of the proposed strategies to ensure financial feasibility.

 

Compensation & Benefits

1. You are an HR Manager of newly established organization i.e. ABC Pvt. Ltd. It is a manufacturing organization of readymade garments. The worth of the job decides the salary structure which will be given to employees recruited for a particular job role. Being the HR Manager, you need to explain various methods which you can use for job evaluation by giving suitable examples.

2. Ram and Rahul are two individuals working in two different organizations. Ram is paid based on number of units manufactured in a period whereas Rahul receives hike in the current year based on performance in the previous year. Identify the pay systems used by both organizations and explain other pay systems in detail. What is the utility of both pay systems as employed in both the organizations.

3. Mr. Vardhan wants to design a competitive compensation policy for its sales team.

The sales team since is responsible for the productivity and growth of organization, therefore Mr. Vardhan wants to employ a scientific and rational method to compensate the sales team. Considering above scenario, Answer the following questions.

A) Explain the rationale of designing a sales compensation plan.

B) What factors are kept in mind by HR Practitioner while designing a Sales compensation plan for Mr. Vardhan.

 

Industrial Relations & Labour Laws

1. ABC Textiles, a mid-sized manufacturing company, has been facing disputes between its management and workers over issues like wages, working conditions, and overtime policies. The workers' union has requested a meeting to discuss and resolve these disputes through collective bargaining. The management, however, is hesitant, citing concerns over transparency and control.

As the newly appointed HR Consultant at ABC Textiles, propose a structured framework for resolving disputes between management and workers over wages, working conditions, and overtime policies through collective bargaining. Your response should include: a detailed approach to collective bargaining, key differences between collective bargaining and cooperation, conditions for successful negotiations in the Indian context, and an outline of roles and responsibilities for negotiation teams.

2. Priya, a manager at a manufacturing company, informs her employer about her pregnancy and requests maternity leave benefits under the Maternity Benefit Act. However, the employer refuses, citing a lack of clarity on the conditions of payment and claiming that her recent absenteeism disqualifies her. Priya argues that she meets all the conditions stipulated by the Act.

Analyze the provisions of the Maternity Benefit Act concerning conditions of payment, prohibition of employment, and maternity benefits, discuss how the objects of the Act and key definitions apply to Priya's case, and recommend a course of action for her to assert her rights and ensure compliance by her employer.

3a. XYZ Manufacturing employs a significant number of daily-wage workers. Recently, during a compliance audit, it was discovered that certain workers were being paid less than the minimum wage prescribed by the state government. The management claims this was due to a lack of clarity on minimum wage laws.

As the HR Compliance Officer, explain the obligations of an employer under the Minimum Wages Act to ensure compliance and outline the penalties for non-compliance with the Act.

3b. A worker at ABC Construction suffered a severe injury while operating machinery on-site. The management argues that they are not liable to provide compensation as the worker did not follow safety instructions. However, the worker claims the injury occurred due to faulty equipment provided by the employer.

As a legal advisor, evaluate whether the employer is liable under the Workmen’s Compensation Act, 1923, for a worker's injury caused by machinery on-site, considering the worker's claim of faulty equipment and the employer's defense of non-compliance with safety instructions. Additionally, discuss the relevance of the 2009 amendments to the Act in this context.

 

Manpower Planning, Recruitment and Selection

1. Establishing a solid manpower planning process ensures steady supply of talented professionals for essential profiles. As a Manpower Planning Strategist, analyse the various steps involved in this process which would help an IT firm hire and place the best talents from the industry. Add relevant examples.

2. Labour stocktaking helps HR managers work proactively during the hiring season to lineup relevant employees as per the organisational requirements.  In this context, evaluate the different benefits of labour stocktaking in a manufacturing firm. Add suitable examples.

3. The CEO of Sky-High Aviation is worried about employee attrition. You have been hired as the HR Consultant for the firm. In this context, answer the following:

a. Evaluate various qualitative methods for demand forecasting and justify which one do you think is the best. Add examples

b. Analyze the different statistical methods under quantitative techniques for manpower forecasting. Justify the best method according to you. Add examples.

 

Organisation Culture

1. Understanding Schein’s Model of Organisational Culture

Critically evaluate Edgar Schein’s three levels of organisational culture (artifacts, espoused values, and basic underlying assumptions). How do these levels interact to shape an organisation's culture? Use examples from organisations to illustrate your answer.

2. Application of Hofstede’s Cultural Dimensions in Global Organisations

Examine how Hofstede’s cultural dimensions (such as power distance, individualism vs collectivism, and uncertainty avoidance) influence workplace behaviours and management practices in multinational organisations. Provide examples to highlight the implications of these dimensions on cross-cultural management.

3. Global Connect: Cultural Transformation in the Telecom Sector

GlobalConnect, a leading telecom provider in South Asia, has built its reputation on offering reliable network services and innovative customer solutions. However, in recent years, the company has faced significant challenges, including high employee turnover, stagnant market innovation, and declining employee engagement. These issues have been further compounded by the hyper-competitive telecom market, characterised by aggressive pricing strategies, rapid technological advancements, and shifting consumer expectations. Adding to the complexity, the organisation recently experienced a leadership transition, with key talent moving to competitors. Simultaneously, regulatory challenges, including massive default fines, have further strained the company’s resources and strategic focus.

In response to these multifaceted challenges, GlobalConnect’s leadership embarked on a cultural transformation journey aimed at revitalising its organisational culture and ensuring long-term growth. The transformation focused on fostering innovation, enhancing employee engagement, and embracing sustainability. Among the initiatives implemented, flexible work policies were introduced to improve employee well-being.  By adopting hybrid work models and flexible scheduling, the company aimed to reduce burnout and enhance work-life balance, creating a more satisfied and motivated workforce.

To reignite creativity and stay ahead of market trends, GlobalConnect established innovation hubs within its major business units. These hubs provided employees with the resources and mentorship needed to propose and develop new telecom solutions, promoting a culture of experimentation and continuous learning. Simultaneously, the company undertook a core value redefinition to align with current workforce expectations and industry needs.  The revised values emphasised collaboration, customer-centric innovation, and a commitment to environmental sustainability, forming the foundation for the company’s strategic and operational decisions.

Recognising the pivotal role of leadership, GlobalConnect launched a leadership development programme focused on building emotional intelligence and empathetic management skills. This initiative aimed to equip managers to foster trust, open communication, and team cohesion in an increasingly dynamic and demanding environment. Additionally, the company introduced transparent feedback mechanisms, including regular feedback sessions and a platform for employees to voice their ideas and concerns. This was designed to create a culture of openness and inclusivity, enabling continuous improvement and greater employee alignment with organisational goals.

To boost morale and enhance engagement, GlobalConnect implemented a comprehensive recognition and rewards programme. This initiative celebrated individual and team achievements in areas such as innovation, customer satisfaction, and sustainability, reinforcing the value of each employee’s contributions. These efforts were critical in addressing the immediate challenges faced by the organisation while laying the groundwork for a resilient and adaptable organisational culture capable of thriving in South Asia’s dynamic telecom market.

Through these strategic initiatives, GlobalConnect sought to mitigate the impact of external pressures and internal disruptions, turning its cultural transformation into a cornerstone for sustainable success. The leadership’s ability to navigate these challenges while maintaining focus on innovation, engagement, and compliance will determine the company’s ability to reclaim its competitive edge and drive future growth in the telecom industry.

3.a. Considering GlobalConnect's comprehensive initiatives to revitalise its organisational culture amidst challenges such as high employee turnover, reduced innovation, declining engagement, leadership transitions, and regulatory pressures, propose a set of Key Performance Indicators (KPIs) that can effectively measure the success of these cultural interventions. How would these KPIs reflect improvements in employee well-being, innovation, and organisational adaptability?

3.b. How should the proposed KPIs for GlobalConnect’s cultural transformation be aligned with its long-term strategic objectives to address critical issues such as sustaining organisational growth, nurturing employee engagement, improving innovation, and ensuring compliance in a highly regulated and competitive telecom market? Illustrate how these KPIs can balance immediate operational needs with enduring organisational priorities.

 

Performance Management System

1. “Studio” is a premium brand dealing with men and women’s apparel, shoes, bags and other accessories.   The brand was launched in India one year ago and will now enter the Middle East countries.  The brand is available at exclusive Studio Stores and also malls and also online shopping.   Prepare a Balanced Scorecard for the Department Head at “Studio” covering one goal each in Financial, Customer, Business Process and Learning & Growth quadrant.

2. “Talent Star” is a recruitment agency and provides candidates to companies across different industries in India.  The company is 5 years old and has 100 recruitment executives who source candidates and help meet the hiring and talent acquisition requirements of industries across India.  Prepare an appraisal form using the graphic rating scale for the position of “Recruitment Executive” in “Talent Star”.

3. “Health India” is a 2-year-old company based at Mumbai which focuses on organic foods and wellness products.  The company has 250 employees and is looking to grow with entry to USA and Canada markets. They have recently introduced Performance Appraisal process in the company.  You are the HR Manager and need to set goals for your team.

Using the concept of SMART Goals, you need to prepare 2 goals each for the following:

a. Training Manager.

b. Hiring Manager.

 

Cloud Computing

1. You’ve been invited by the Government of Cameroon to advise on deployment of cloud for their e-governance services. The Government is very keen to reduce the total cost of ownership and increase scalability of its e-governance infrastructure. As such, it is evaluating the use of cloud and the right choice for the deployment model. You have been asked to provide a brief report explaining pros and cons of each cloud deployment model for e-governance systems in Cameroon.

2. Amigo Software is a young and rapidly growing Software Products Firm – and they’re developing products such as HRAmigo, AccountsAmigo, etc. Amigo currently operates in a bootstrapped mode – i.e., money is very tight. As the CTO, you’re trying to decide the company’s Cloud Strategy, which should provide platform flexibility to the developers in the various Product Teams who are developing Cloud-Native Apps, for a rapid Go-to- market product deployment. Specifically, you are evaluating.

a. What Cloud Services to opt for – i.e., IaaS, PaaS &/or SaaS?

b. Which Cloud Service Providers would be ideal – i.e., AWS, Azure, or GAE? Prepare an Approach Document to serve as the basis of an Executive Meeting with the CEO & CFO to discuss this initiative. You may get more details by visiting the web site of these firms or you can make your own assumptions.

3. The Top Management of Sunset Years Gericare is meeting to discuss their plan for a New Patient Records Management Solution. Both the COO, Arvind Kothari and the CFO, Daisy Chacko are of the strong opinion that the company should develop and implement a Custom On-Premise Patient Records Management Solution to be developed by a Top5 IT Firm. On the other hand, Vijay Melanathuru, the CIO is keen to move to a popular SaaS-based Patient Records Management Product. The debate is getting heated as Ms. Chacko recalled past IT system implementation failures.

a. What arguments can Ms. Chacko make in favor of opting for an in-house Custom On-Premise Patient Records Management Solution?

b. What arguments can Mr. Melanathuru make in favor of a SaaS-based Patient Records Management Product?

 

Emerging Technologies: IoT, Augmented Reality, Virtual Reality

1. The government of a developing nation has initiated a smart city project aimed at improving urban living through integrated technologies. These include smart traffic systems, waste management solutions, connected public utilities, and advanced surveillance networks. While the project has garnered praise for its potential to enhance efficiency and sustainability, data privacy and cybersecurity concerns have emerged. The centralized nature of data collection and real-time monitoring exposes the system to risks such as unauthorized access, cyberattacks, and misuse of personal information. Citizens are wary of how their data is collected, stored, and used, questioning whether sufficient safeguards are in place. What strategies can governments adopt to address the security and privacy challenges in smart cities while ensuring efficient service delivery and public trust? Discuss the role of robust data governance frameworks, advanced cybersecurity measures, and citizen awareness programs in mitigating these risks.

2. A leading healthcare provider has begun integrating Augmented Reality (AR) into its operations to enhance patient care and improve medical training. AR applications include virtual overlays during surgeries to visualize internal organs, real-time guidance for minimally invasive procedures, and interactive 3D anatomical models for patient education. Additionally, AR is used in physical therapy by gamifying exercises to boost patient engagement and recovery rates.  Despite these advancements, challenges such as high implementation costs, technical complexity, and limited user training have emerged. There are also concerns about the reliability of AR systems in critical medical scenarios and their acceptance among healthcare professionals and patients. How can healthcare organizations effectively integrate AR into their practices to maximize its potential benefits while addressing challenges such as cost, reliability, and user adoption? Discuss the role of investment in technology, training, and stakeholder collaboration in achieving successful AR implementation in healthcare.

3. A prestigious educational institution has introduced Virtual Reality (VR) technology in its classrooms to enhance the learning experience. VR applications are used in subjects such as history, where students can immerse themselves in historical events, and in medical education, where future doctors can simulate surgeries and complex medical procedures. The institution has seen initial positive reactions from students, citing VR's engaging and interactive nature. However, challenges such as the high cost of equipment, the need for technical support, and the risk of students becoming too absorbed in the virtual world have emerged.

a)  How can educational institutions balance the benefits of VR technology with the challenges of cost and technical support?

b) What measures should be taken to ensure that VR is used effectively for educational purposes without overwhelming students or detracting from traditional learning methods?

 

Fundamentals of Big Data & Business Analytics

Q1. On Christmas Eve in 2024, American Airlines faced a significant disruption, grounding all flights on a critical travel day. Discuss how descriptive, predictive, and prescriptive analytics can help the airline normalize operations in the aftermath and prevent similar incidents in the future.  Highlight specific analytical approaches to optimize resource allocation, identify potential risks, and enhance operational resilience. Explain how leveraging historical data, real-time monitoring, and forecasting techniques can improve decision-making during such crises.

Q2. The fast fashion industry deals with massive and complex datasets originating from multiple sources, such as social media, e-commerce platforms, manufacturing units, and supply chain systems. These datasets are generated at high velocity and in various formats. Discuss how organizations in the fast fashion industry can effectively manage and process this data using big data technologies. Highlight the role of distributed storage systems, stream processing tools, and machine learning techniques in deriving actionable insights from this data. Suggest a framework for integrating structured and unstructured data to optimize inventory, predict trends, and enhance sustainability efforts.

Q3a. Governments strive to reduce income inequality between urban and rural regions. Suggest the types of datasets required to analyze historical trends and disparities. Explain how descriptive analytics can be used to understand regional inequalities and discuss how data visualization tools or techniques can effectively communicate these insights to policymakers.

b. The Mumbai city police department is investigating a series of burglaries reported in different neighborhoods over the past six months. They have collected the following data:

• Crime   Locations: GPS   coordinates   of   burglary   incidents, along   with timestamps.
• Suspect Profiles: Witness descriptions, behavioral patterns, and prior criminal records.
• Social Media Activity: Posts and discussions in local community groups about suspicious activities.
• Environmental Factors: Weather conditions, lighting, and proximity to high- traffic areas during incidents.
• Neighborhood Metrics: Demographics, foot traffic, and socioeconomic data for the affected areas.

Please propose ways to use social media activity to uncover potential suspects or accomplices. Additionally, suggest predictive analytics techniques to forecast future burglary hotspots and recommend proactive measures for crime prevention. Outline the visualizations that would best support your analysis and assist the police in their investigation.

 

IT Infrastructure Management

1. You have been tasked with leading a training session for your IT team on enterprise-level virtualization platforms. To ensure the team understands the architecture and implementation details, how would you describe the core components of an enterprise-level virtualization platform and their roles? Also, what key implementation characteristics of these components would you highlight to ensure successful deployment and management?

2. Imagine you are part of a team managing the IT infrastructure for a large e-commerce platform. During a crucial sale event, your team identifies several risks. Your manager asks you to prepare a comprehensive risk management strategy by classifying the risks to determine the appropriate response strategy for each along with the tools or methods to mitigate the risks effectively.

3. NovaTech Solutions has secured a project to manage the IT infrastructure for Zenith Dynamics, a fast-growing global fintech company. The success of the project heavily depends on a well-structured IT design and a thorough understanding of client requirements. You are responsible for orienting your team to ensure effective execution of this critical project.

a. What are the core components that lay the foundation for designing a robust IT infrastructure in an organization?

b. Outline the process of requirement gathering and analysis that you would recommend your team adopt to ensure all client needs are effectively captured and addressed.

 

IT Project Management

1. Explain the need for effective Project Management in IT, detailing how project management helps in meeting deadlines, staying within budget, and ensuring the delivery of high-quality outcomes.

2. Explain the concept of the Project Charter. What are its key components, and what purpose does it serve in the initiation phase of the project? How does the Project Charter formally authorize the project and outline the project's objectives, scope, and stakeholders?

3. You have been assigned as the Project Manager for an IT project to develop a customized software solution for a client. The project involves a tight timeline, a significant budget, and high expectations from the client regarding both the scope and quality of deliverables. You are in the planning phase of the project and need to ensure that the project’s scope, budget, schedule, and risk management plans are carefully planned and documented to meet the client’s expectations and avoid potential project failures. Address the following aspects:

a. Detail how you will define the project scope. What are the key steps involved in defining the scope, and how will you ensure that the project’s deliverables are clearly identified and agreed upon by all stakeholders? What methods and tools might you use to ensure that the scope is well defined?

b. Explain the process you would follow to develop the project schedule. How would you define the timeline for project activities, and what tools and techniques would you use to create a realistic and achievable schedule?

 

Capital Market and Portfolio Management

Q1. Mr. A is looking to invest some of his savings for the future. He has two options: stocks and bonds. He decides to visit his friend Mr. B, who is an experienced investor, to ask for some advice. Mr. B said "Think of stocks like owning a piece of a company. When you buy stocks, you're actually buying a small share of that company. But bonds are like loans you give to companies or governments. When you buy a bond, you're lending them money, and they promise to pay you back with interest over a set period. From investment adviser’s point of view how will you differentiate stock & bond?

Q2. John, a new investor, is interested in putting his money into mutual funds but is worried about the risk. Suppose you are investing in mutual fund from several years, as a friend explain the different types of mutual funds that can help John in diversifying risk.

Q3a. Alpha takes in to an account the volatility of an asset & compares its risk adjusted performance to an already established benchmark index. If portfolio return is 30%, the risk-free rate is 8%, beta is 1.1, and the benchmark index return is 20% calculate alpha.

b. Arbitrage pricing theory helps investors to determine whether an asset is undervalued or overvalued. On the basis of this information investors can decide invest or not to invest. Arbitrage Pricing Theory is based on some assumption describe few of them.

 

Marketing of Financial Services

Q1. How does the strategic allocation of assets contribute to the overall effectiveness of Financial Planning, and what are the key considerations and benefits that individuals or organizations should keep in mind when implementing an asset allocation strategy? How come this Asset Allocation Strategy involves understanding the importance of diversification, risk management, and aligning asset with long-term financial goals? Explain the pedagogics from Financial Planner Perspective.

Q2. How do Indian commercial banks employ innovative marketing strategies to promote their financial services, and what impact does this have on consumer behavior and the broader banking industry? This includes understanding the role of digital marketing, customer segmentation, and product differentiation in enhancing the visibility and adoption of financial products. How these marketing efforts shape industry trends and consumer preferences. Ultimately, explain the paradigm highlights the critical role of marketing in the success of commercial banks in India.

Q3A. In what ways is the Indian government enhancing community welfare through the marketing of financial services at post offices and other public venues, and how does this initiative impact the broader financial inclusion landscape? This involves examining the role of government-sponsored programs and initiatives in promoting financial literacy and access to banking services.

Q3B. How the Digital Marketing plays an influential Role in Customer Relationship Management? Elaborate any 4 to 5 Distinct features of CRM Digital Marketing Cruciality / Importance for Banks & Other Institutions Financial Services Marketing.

 

Strategic Cost Management

1. New Era Corp., a mid-sized manufacturing company, has been struggling with inefficiencies in its budget allocations.  For years, the company relied on incremental budgeting, where previous year’s expenses were carried forward with minor adjustments. Over time, this led to certain departments hoarding funds they didn’t necessarily need, while other critical areas remained underfunded.

Facing   increasing   competition   and   pressure   to   improve   profitability, the management decided to overhaul their budgeting process. They proposed shifting to a zero-based budgeting (ZBB) system, where every expense would have to be justified from scratch for each new budgeting cycle. The finance team welcomed the opportunity to streamline spending but raised concerns about the time and resources required to implement ZBB.  Department heads expressed mixed reactions—some saw it as a chance to highlight their real needs, while others worried about the effort involved in preparing detailed justifications for every cost. After a six-month trial run with ZBB, the company observed some significant changes. Now, the management must decide whether to fully adopt ZBB across the organization or return to the traditional budgeting approach.  What are the advantages and disadvantages of adopting a zero-based budgeting system as observed in this case?

2. Mindset Ltd., a manufacturing company producing Product A and Product B, is facing challenges in accurately allocating overhead costs using the traditional costing system. To address this, the management has decided to implement an Activity-Based Costing (ABC) system to ensure a fair allocation of costs and better decision-making. The following data is available:

Overhead Costs and Activity Drivers:

Activity	Total Overhead Cost	Activity Driver	Total Activity
Machine Setup	₹50,000	Number of setups	100 setups
Quality Inspection	₹60,000	Number of inspections	120 inspections
Material Handling	₹40,000	Number of material movements	80 movements

 

Activity Driver Usage by Products:

Activity Driver	Product A	Product B
Number of setups	60 setups	40 setups
Number of inspections	80 inspections	40 inspections
Number of material movements	50 movements	30 movements

 

Allocate overhead costs to Product A and Product B using activity-based costing. Calculate the overhead cost per unit for each product if units produced of product A are 1000 and that of product B are 500. What insights do the results share?

3. Delta Ltd.  is a mid-sized manufacturing company specializing in high-quality kitchen appliances. Their flagship product, the ‘SmartCook Pro’, is gaining popularity, but the management team is concerned about fluctuating profit margins due to rising raw material costs and competitive pricing pressures.

To address these challenges, DEF Ltd.  wants to use Cost-Volume-Profit (CVP) analysis to better understand the relationship between their costs, production volume, and profit. They need insights into the breakeven point, the sales volume required to meet a target profit, and how changes in variable costs or selling prices might impact their financial performance. The company has set a selling price of ₹2,000 per unit, incurs variable costs of ₹1,200 per unit, and has total fixed costs of ₹8,00,000.

The management also plans to introduce a discount strategy, reducing the selling price to ₹1,800 per unit to boost sales, and they wish to evaluate its impact on profitability.  Using CVP analysis, they aim to make informed decisions on production levels and pricing strategies.

a. Based on the current pricing strategy, calculate the breakeven point in units. What is break-even analysis and what does these number of units signify?

b.  If Delta Ltd. reduces the selling price to ₹1,800 per unit to achieve a target profit of ₹4,00,000, calculate the number of units they need to sell?

 

Taxation Direct and Indirect

1. Mr. Narayan, a businessman, purchased a house property on 1.5.1978 for Rs. 1,12,000. He incurred the following expenses for making some additions and alterations to the house property:

Construction cost of first floor, incurred in 1984-85, for Rs. 2,95,000.

Construction cost of second floor, incurred in 2003-04, for Rs. 8,05,000. Renovation expenses of the building, incurred in 2013-14, for Rs. 5,11,000.

The fair market value of the property as on 1.4.2001 is Rs. 9,40,000. This house property was sold by Mr. Narayan on 11.8.2018 for Rs.77,00,000 after incurring expenses of Rs. 40,000 on the transfer.

The capital gains on such transfer are calculated as follows:

Financial Year (FY)	Cost Inflation Index (CII)
2001-02	100
2003-04	105
2013-14	200
2018-19	280
2019-20	289
2020-21	301

 

2. Section 28 is the charging section of profits and gains of business or profession. You are required to list and explain those 10 items of income which are chargeable to tax under the head ‘Profits and Gains of Business or Profession’.

3.(a) When an organization decides to retrench certain workforce, the workmen are entitled to retrenchment compensation at the time of their retrenchment. You are required to explain the taxability of such Retrenchment Compensation.

3.(b): Different rates of TDS are prescribed for different items depending on the type of payment. You are required to list down 5 of these types of payment along with the relevant section and the rate of TDS.

 

Commercial Banking System & Role of RBI

1. "The faster the economy grows, the higher the capital formation." Examine how important capital development is to economic growth in this scenario.

2. How does the Reserve Bank of India (RBI) carry out strategic monitoring and regulation through a variety of roles to ensure stability, direction, and sustainable development?

3. a) The medium-sized business ABC Manufacturing Pvt. Ltd. intends to increase its production capacity in order to satisfy the rising demand in the market. The business requested financial support from Sunshine Bank, a well-known commercial bank. ABC Manufacturing was able to successfully expand its operations with the bank's assistance. In light of this situation, examine How commercial banks' operations support economic expansion.

b) A big order has come in from a corporate client for Meera's tiny furniture manufacturing company. She lacks the money, meanwhile, to pay her employees and purchase supplies. She asks Pioneer Bank for help in order to resolve this. In light of this situation, examine how Meera may be supported by commercial banks?

 

Retail Banking

1. ‘In economies like India, retail banks are thought to be crucial for financial intermediation, which facilitates economic activity’. Analyse the statement.

2. Use any Indian retail bank to assist you in critically analysing the idea of a banking balance sheet.

3. a) Financial regulation is very imperative since it guarantees that the risk inherent to the financial market and financial institutions is mitigated. Give a rationalization.

b) A young businessman named Mr. Ravi went to XYZ Bank to create a current account for his new company. He asked for guidance on a range of banking services and products while he was there. Ms. Priya underlined how crucial it is to keep a solid rapport with the bank in order to receive specialized services and advice. Taking into account the facts mentioned before. Talk about the importance of a banker-customer connection in guaranteeing reciprocal advantages The importance of a banker-customer connection in guaranteeing reciprocal advantages.

 

 

Business: Ethics, Governance & Risk

Q1. Prepare and submit an Executive Summary of the Code of Conduct of a listed company selected from the BSE database of ‘Top 100 companies by market capitalization’. Ensure that you include all the key parameters covered in the code of conduct policy document. You must mention the name of the company in the introduction. Conclude the summary by explaining in your own words how and why the Code of Conduct is an important ethical guideline/tool for all the stakeholders of the company.  DO NOT copy paste.

Q2. Prepare a concise report in your own words showcasing how the listed company you have selected (same as in Q1) is respecting and promoting the wellbeing of all employees including those in its value chain with a special focus on diversity & inclusion related issues and their management/mitigation. Scan the complete Business Responsibility & Sustainability Report 2023-24 to compile and collate information required for your report. Remember to mention the name of the selected company in introduction. DO NOT copy paste.

Q3. You have just completed learning Business: Ethics, Corporate Governance & Risk in a structured format for the first time.

a. What do you think is the fundamental role of ethics in business and why do you think it is important for managers, professionals and leaders to understand business ethics?

b. Share five practical key learnings that you have acquired through the study of this subject that you think will help you better understand your role and thus contribute to your responsibilities more meaningfully, irrespective of the type of your business, department and designation.

 

Insurance & Risk Management

Q1. Mr. Rahul, a small business owner, is seeking coverage to protect his growing enterprise from unforeseen events. While he understands the importance of life insurance, he is also curious about other types of insurance policies that can safeguard his business and assets. His friend, who works as an insurance advisor, informs him about various non-life insurance options that are vital for protecting his business operations, property, and employees. Besides life insurance, explain the typical types of insurance policies that can help Mr. Rahul secure his business and assets. Include details on how these policies serve to protect against different types of risks.

Q2. Mr. Manohar, a married man with two children, has recently undergone a surgery, which has made him more concerned about his family’s financial security in the event of his untimely death. In order to ensure his family’s well-being, he decides to meet his close friend, who is an insurance advisor, to gain a better understanding of life insurance policies and the benefits they offer. Mr. Manohar wants to know how a life insurance policy can provide financial protection to his dependents and help secure their future. Could you explain to Mr. Manohar the need for life insurance and how it can benefit his family?

Q3 a. Imagine Mr. Rajesh is purchasing a health insurance policy for his family. During the application process, he provides all the required details about his medical history and lifestyle. However, after a few years, he faces a serious health issue and files a claim. The insurance company, during the claim investigation, discovers that Rajesh had not disclosed certain medical conditions while applying for the policy. The insurer rejects his claim, citing nondisclosure of important facts in the proposal form. What is your understanding of the statement "Insurance is given on the trust, based on the facts mentioned in the proposal form"? How does this principle relate to the basic principles of insurance, such as utmost good faith and disclosure?

Q3 b. Mr. Rahul is forty years old, and works in the Private Sector. He feels it is still too early to worry about old age, and does not have a systematic investment plan. His focus is very much on the quality of life at present. As his financial planner, discuss the types of risks he will face post-retirement.

 

Treasury Management in Banking

Q1. Traditionally, only Central Banks or major Commercial Banks like SBI etc. had the strength of providing Treasury products & services. Now even smaller banks duly authorized by RBI & large Corporates are providing Forex, MM and Derivative products to various market participants. Enumerate and describe the purposes for which a Banks/Corporate Treasury exists and allows online business thru CCIL's FX Retail platform.

Q2. Explain with example, how the Clearing Corporation of India Ltd (CCIL) provides the platform for Trading and settlement of various Forex, MM & Derivative Products with the Trading members and RBI.

Q3. "A prudent liquidity/Cash management ensures bank's solvency, profitability and overall stability/growth in an economy"

a. Discuss The impact on liquidity and inflation when CRR increases and reduces respectively.

b. Highlight the differences between Cash Reserve Ratio and Statutory Liquidity Ratio & its impact on banks profitability.

 

International Banking & Foreign Exchange Management

1. Suppose you are an intern at a leading financial company. A new client needs information on the workings of the foreign exchange market. Prepare a summary of the different types of players in the foreign exchange market and the nature of their transactions in the market.

2. Mr. Mudit has recently shifted to the US to work and stay there for the long run. He would still like to hold a bank account in India. What options does he have in this regard? Discuss in detail the features of different accounts he may open and maintain.

3a. Mr. Manoj Joshi is a diamond merchant in Surat. He is planning to expand his business overseas and in turn will need to export finished diamond jewelry while importing rough cut diamonds. Explain to him how he can utilize the services of a bank to help in his transactions.

3b. Sumit is your cousin who is studying in the MBA program. He is applying to various international organizations as part of his job search. Explain to him about the World Bank and its work across the countries.

 

Research Methodology

Q1. India's jewellery market is predominantly split into two sectors: organized and unorganized retail. The organized sector is led by major players like Titan (Tanishq), Kalyan Jewellers, Malabar Gold & Diamonds, and PC Jeweller. These brands offer standardized products, assured quality, branded offerings, and a reliable shopping experience. The unorganized sector, on the other hand, includes small, family-owned jewellers, local goldsmiths, and regional jewellery shops that often offer custom-made or traditional jewellery at competitive prices.

Explain the research process to study consumer behaviour for organized versus unorganized jewellery retail in India. What is the key determining factors influencing consumer behaviour, and how would you conduct a comparative analysis between the two market segments?

Q2. Explain the experimental design used in studying consumer behaviour at Shoppers Stop. Discuss the concepts of internal and external validity, hypothesis formation, and the application of different experimental designs. How can simulations and ethical considerations be applied in experimental research for a retail company like Shoppers Stop?

Q3. In the digital age, apparel companies in India face intense competition and changing consumer preferences. With the growing influence of e-commerce platforms, mobile apps, and social media, building and maintaining brand loyalty has become more challenging. As customers increasingly engage with brands through digital channels, apparel companies must adapt by offering personalized experiences, seamless omni-channel strategies, and consistent value. The problem lies in identifying the most effective strategies that apparel companies can use to foster brand loyalty in a digital-first environment.

a. Which research method can be applicable for this research. What are the objectives of the study?

b. Develop a questionnaire for this study.

 

International Finance

1. When the International Monetary Fund (IMF) conducts a comprehensive analysis of a specific economy, why does the Balance of Payments (BOP) often emerge as a crucial component? How does the paradigm shift when viewed from the perspective of the Current Account, and what role does the Capital Account play in this context? Explain the significance of these accounts in understanding the overall economic health and stability of the country.

2. In the context of international finance, how does the concept of Interest Rate Parity (IRP) influence the exchange rates between two currencies? What are the key mechanisms through which IRP affects the economic interactions and financial stability of two interconnected economies? How does this parity help in maintaining equilibrium in foreign exchange markets? Explain the implications of IRP on the exchange rate dynamics between these economies.

3a. In the realm of international trade, what significance does an Export Earners' Foreign Currency (EEFC) account hold for global traders? How does the existence of an EEFC account facilitate the retention of foreign exchange earnings without converting them into the domestic currency? What are the key benefits and implications of this account for exporters in managing their foreign exchange reserves? Explain the role of EEFC accounts in enhancing trade efficiency and financial flexibility.

b. In the context of foreign exchange management, how does Translation Risk emerge as a critical component of forex risks? What are the underlying factors that contribute to Translation Risk, and how does it impact financial statements and asset values? How do fluctuations in exchange rates exacerbate this risk for multinational corporations? Explain the significance of Translation Risk in the broader spectrum of forex risk management.

 

Financial Institutions and Markets

Q1. Mr. Arjun is the Chief Financial Officer (CFO) of ABC Bank, a leading private sector bank. Recently, the banking sector has been grappling with increasing non-performing assets (NPAs) and financial instability. ABC Bank is also expected to release its quarterly financial results in the coming weeks, which indicate a significant rise in NPAs. Mr. Arjun, being privy to sensitive financial data, shares this information with a close associate, who then liquidates their significant holdings in the bank's stocks to avoid losses from the anticipated market reaction. Upon investigation, the Reserve Bank of India (RBI) uncovers the violation and penalizes both Mr. Arjun and his associate for breaching ethical and legal standards under banking regulations.

In light of the above case, explain the importance of the Reserve Bank of India (RBI) and discuss its key functions in regulating and supervising the banking and financial sectors.

Q2. Mr. Ajay, a risk-averse investor, is considering Treasury Bills (T-bills) as a secure financial asset that offers guaranteed returns. However, he is unfamiliar with the details of this instrument. Could you explain Mr. Ajay about the Treasury Bills, Its features and functions in detail. Also, explain how T-bills contribute to economic stability.

Q3a. Mr. Ravi, working in the portfolio management department of Alpha Ltd., was tasked with training new recruits about the risks inherent in the financial market. Recognizing the importance of understanding both returns and risks, he decided to broadly classify risks into two categories and explain each type to the trainees. As part of the session, he focused on systematic risk and its various types. If you were Mr. Ravi, how would you explain the different types of risks associated with systematic risk?

Q3b. Illustrate one real-world example of unsystematic risk, explaining its cause, impact on the company, and how it could have been mitigated through diversification.

 

Strategic Financial Management

Q1. You are the Chief Financial Officer of a mid-sized manufacturing company that has consistently generated stable profits over the past five years. Recently, the board of directors is considering a change in the company's dividend policy to enhance shareholder satisfaction while ensuring sufficient funds for future growth. Analyse the potential impacts of adopting a stable dividend payout ratio policy versus a residual dividend policy.

Q2. Using the binomial model, calculate the value of a European call option with the following parameters: a stock currently priced at INR 100, It is known that in the first 6 months of current year from now prices will either move up to by 10% or go down by 10%, a strike price of INR 110, and a risk-free interest rate of 5%. Assume the option expires in one year. Calculate showing all the step in tabular format.

Q3a. A large pharmaceutical company, Pharma Corp, is considering acquiring a smaller biotech firm, Bio Tech Innovations, which has developed a promising new drug that is currently in the clinical trial phase. The management believes that the acquisition could create significant synergies. Identify and explain the types of synergies that could result from this acquisition.

Q3b. Young Ltd pays INR 8 as annual preference dividends and has a required rate of return of 12%. Compute the market price of the preference shares of Young Ltd? Additionally, explain the concept of preference shares.

 

Entrepreneurship and Venture Capital Management

1. You are an entrepreneur planning to set up a boutique clothing store in Pune with an estimated capital requirement of ₹25 lakhs. Prepare a loan proposal to present to a bank.

2. Draft an executive summary for a business plan of a startup offering eco-friendly packaging solutions.

3. Exiting the Venture is an integral part of the entrepreneurial journey. It’s important for startup to have a clear exit strategy.

a)  Critically analyze the importance of having a well-defined exit strategy for startups. Discuss how such strategies influence decision-making and long-term goals. Use real Indian startup examples, such as Flipkart, BigBasket, or Snapdeal, to support your answer.

b)  Evaluate two exit strategies commonly used by startups in India. Compare these strategies using real scenarios, such as Flipkart's acquisition by Walmart and Zomato's IPO.

 

Employee Development and Talent Management

1. Rajesh, a seasoned executive at a textile firm, faces a performance slump. His manager, concerned, explores various employee development programs. The manager then decides to use on-the-job training for Rajesh. The manager must decide the best approach to re-energize Rajesh, considering his experience and potential. Analyze the suitability of different employee development programs for Rajesh's situation, considering his experience and the need to revitalize his performance.

2. Software company in Bangalore is looking to fill a senior management position. The company is considering internal talent acquisition techniques to identify suitable candidates from its existing workforce. Evaluate the suitability of different internal talent acquisition techniques for filling a senior management position in the software company context. 

3. A young engineer, Priya, joined a tech startup in Bangalore after graduating. Initially enthusiastic, she faced challenges and learned from early mistakes. After 5 years, feeling stagnant, she pursued further education to enhance her skills and secure a leadership role. Please answer the questions below in context of the case given.

a) How do the Exploration and Establishment stages contribute to an individual's career development? 

b)  What challenges might an individual face during the Maintenance stage, and how can they overcome these challenges to avoid stagnation?

 

International HR Practices

Q1) XYZ Multinational Corporation is an IT company headquartered in the United States with operations across 15 countries. The company often sends its employees on international assignments for 2-3 years. Recently, several employees who returned to their home country after completing their assignments reported challenges in readjusting to the home office environment. Complaints included a lack of career progression, feeling undervalued, and difficulty in applying the skills acquired abroad. This led to an increase in employee dissatisfaction, turnover, and loss of organizational knowledge.

The HR team is now tasked with designing a Repatriation Programme to address these issues and improve the reintegration experience for returning employees.

Questions:

What are the key challenges XYZ Corporation faces in managing the repatriation process, and how can it design an effective repatriation programme to ensure smooth reintegration, retention of repatriated employees, and alignment with organizational goals, including methods for evaluating its effectiveness?

Q2) XYZ Corporation, a multinational company headquartered in the United States, operates in 15 countries, employing a culturally diverse workforce. The company recently implemented a unified performance management system across all locations. However, regional managers have raised concerns about the system's applicability due to cultural differences in performance expectations, feedback mechanisms, and evaluation criteria.

As part of its performance cycle, XYZ Corporation has established the following phases: goal-setting, performance monitoring, feedback and coaching, and annual appraisals. In its first year of implementation, the following issues were observed:

1. Employees in some regions were hesitant to set ambitious goals due to fear of penalties for underperformance.

2. Feedback sessions were either too formal or lacked clarity in communication, leading to misinterpretations.

3. The appraisal process did not account for local performance metrics, which are significant for evaluating employee contributions.

Question: Based on the case scenario, analyze the challenges XYZ Corporation faces in implementing an international performance management system. Propose a revised performance cycle that addresses these challenges, ensuring cultural inclusivity and alignment with global objectives. Your answer should include:

1. Challenges identified in the case

2. Key modifications to the performance cycle phase

3. Expected benefits of the revised system

Q3 (A) ABC Tech Solutions, a mid-sized IT company, is facing challenges with its newly implemented software tools. Employees are struggling to adapt, which has caused delays in project timelines. The management decides to conduct a series of training programs to address this issue. However, feedback from employees indicates that the training sessions are too theoretical, lacking practical relevance to their day-to-day tasks.

Question:

As a training consultant, analyze the issue faced by ABC Tech Solutions and propose two practical solutions to make the training programs more effective. Justify how these solutions would enhance the learning outcomes.

Q3 (B) GlobalConnect, a multinational corporation, is sending a team of employees from its headquarters in Canada to set up a new office in Japan. The team has limited exposure to Japanese business practices and work culture. To prepare them for the assignment, GlobalConnect is considering a pre-departure training program.

Question:

Suggest two components that should be included in the pre-departure training program to ensure the team’s success in Japan. Explain how these components would help the employees adapt effectively to the new environment.

 

Strategic HRM

1. As the assistant to the HR manager at a banking firm, one of your responsibilities is to assist managers in preparing for candidate interviews. During a discussion with a manager, you both agree on the importance of transforming the selection process into a strategic and structured approach. The goal is to focus not just on eliminating unsuitable candidates but also on identifying and selecting the most qualified individual from the applicant pool. Together, you and the manager decide to outline a well-defined selection process to ensure optimal hiring decisions. What key steps should be included in the selection process to ensure it is fair, objective, and aligned with the organization's goals?

2. As the HR head of a small IT organization, one of your top web developers requests a one- on-one meeting and shares that she feels there is no career growth for her in the organization. She reveals her intention to leave as soon as she secures another job. Recognizing her value and the critical role she plays in the team, you realize the organization cannot afford to lose her. Additionally, you suspect that other employees may share similar sentiments, prompting the need for immediate action. How would you design and implement effective retention strategies to address these concerns and foster long-term employee engagement in your IT firm?

3. As a Senior HR Executive with extensive experience in employee management, you have just concluded a meeting with Mr. Rajesh, one of your six team members, who shared some troubling information. He feels that he is being bullied by a colleague, Mr. Ravi, and is seeking your guidance on how to handle the situation.

Mr. Rajesh explained that Mr. Ravi greets everyone else in the office with a cheerful "good morning" but pointedly ignores him. He also mentioned that Mr. Ravi organized a farewell lunch for a departing employee last week but excluded Mr. Rajesh from the event. Additionally, Mr. Rajesh revealed that Mr. Ravi has been making derogatory remarks about him to other colleagues. For example, after a chance meeting at a grocery store, Mr. Ravi shared details about the medications in Mr. Rajesh's shopping cart, including those for a private medical condition, with the entire office.

Mr. Rajesh also showed you an email sent by Mr. Ravi to the department, blaming Mr. Rajesh for the loss of one of his key clients. This has led other colleagues to distance themselves from Mr. Rajesh on collaborative projects. Clearly upset, Mr. Rajesh left your office seeking reassurance and resolution. You recognize the need to address the situation promptly.

Questions:

a. How would you manage this situation to involve employees and foster positive relations between Mr. Rajesh and Mr. Ravi?

b. What proactive industrial relations policies should the organization implement to prevent and address such issues effectively?

 

Digital Marketing

1. GlowX, a newly launched skincare brand, aims to develop an effective digital marketing strategy to increase brand awareness, engage with potential customers, and drive sales. The brand plans to utilize social media advertising, regularly update its blog and social media pages with valuable content, and encourage customers to share reviews and testimonials online. Using these details, discuss how the POEM Framework (Paid, Owned, Earned Media) can be applied to GlowX’s strategy.

2. A leading software-as-a-service (SaaS) company, Tech Sphere, specializes in offering cloud-based solutions for small and medium-sized enterprises (SMEs). The company has recently observed a decline in the quality of inbound leads through traditional marketing efforts like email and webinars. To address this, Tech Sphere wants to focus more on leveraging social media platforms to improve lead generation, establish thought leadership, and build relationships with decision-makers. Discuss how Tech Sphere can effectively use Social Media Marketing to achieve its goals. You should discuss what all social media platforms the company can use and the rationale for the same, considering its B2B marketing (discuss at least 3). Also, discuss in detail the social media marketing strategy for each of the platforms identified.

3. Smart Wear, a leading brand in wearable technology, is planning to launch a new line of fitness trackers. To drive sales and build customer relationships, the company wants to leverage a strategic email marketing campaign focusing on product launches, post-purchase engagement, and customer retention. The team also wants to integrate Search Engine Marketing (SEM) alongside their email strategy to maximize visibility and conversions.

a. Design an effective email marketing strategy to launch their new fitness trackers, ensuring that the content is valuable, engaging, and aligned with customer needs at each stage of the customer journey (product launch, post-purchase engagement, and retention).

b. Develop an SEM strategy that complements their email marketing efforts, focusing on increasing website traffic, targeting the right audience, and optimizing conversions for the new fitness trackers.

 

Marketing Research

1. You are the Marketing Director of Gharonda Constructions in Delhi NCR. Your company wants to conduct market research to assess customer needs and preferences.   Prepare a research plan – Mentioning the Target Group, Priority Markets, and Research Hypotheses in the plan along with the Success Criteria for your research.

2. Define the Target Group for Aishwarya Homes, a Property Developer in Chennai. Analyze the major infrastructure initiatives in Chennai (the Chennai Metro Rail, the Chennai-Bengaluru Industrial Corridor, Elevated Corridors, etc.)  and their impact on the Chennai Real Estate market. What are the Opportunities for the Company? What are the Risks and how can they mitigate against these?

3. You’re the CMO for an Indian Automotive Major. Your company is planning the Pan- India launch of a new Product Family of Electric Two-Wheelers targeted at the entire family. As a first step, you’ve decided to conduct Market Research to help focus your MarketingPlan.

a. As part of your Market Research, describe your preferred sampling technique(s) and why you’ve chosen it(these).

b. Describe (at least) Five (5) Secondary Sources which you can leverage and as well, the reasons for selecting them.

 

Services Marketing

1. There are various salons in your city and in the future, you intend to open a salon. The problem is that all of them offer similar kinds of services. In such a case, you'll need to make sure you differentiate your service offerings. Analyse and present the approach or the steps which should help you in creating differentiation for your processes, people and physical evidence.

2. You play the guitar. Your friends have been suggesting, that to start with your music classes. You also intend to offer other music and hobby classes by inviting experts. Considering that you plan to start your guitar classes, explain how would you apply the 7Ps used in Service Marketing in the given scenario which should also help you in an effective strategy formulation.

3. You have started a home cooked meal service. However, reaching out to people is a big challenge considering your limited marketing budget.

a. How will you build a service brand with your limited budgets?

b. How will attract your first set of customers?

 

Advanced Supply Chain Management

Q1. Frito-Lay has over three dozen brands of snacks and chips, 15 of which sell more than $100 million annually each, and 7 of which sell over $1 billion each. Its brands include Fritos, Lay's, Doritos, Sun Chips, Cheetos, Tostitos, Flat Earth, and Ruffles. Frito-Lay relies on effective AGGREGATE PLANNING to match fluctuating multi- billion-dollar demand to capacity in its 36 North American plants. Planning for the intermediate term (3 to 18 months) is the heart of aggregate planning.

a) Explain the two (2) Generic Aggregate Planning Strategies and the Pros & Cons of each of these strategies.

b)  Explain the key steps in Aggregate Capacity Planning.

Q2. Aeolus Wind Energy, an international wind turbine manufacturer is facing ongoing challenges with timely supply of crucial components for its production, causing frequent disruptions. Despite extensive internal efforts to address the issue, production delays and cost escalations keep occurring due to last-minute rescheduling and procurement. The lack of delivery reliability is leading to dissatisfied customers and contractual penalties, significantly impacting the company.

Willem van Hoff, the COO has undertaken a major review and revamp of the company’s Global Supply Chain. Discuss the factors that the COO needs to consider while redesigning the company’s global supply chain network.

Q.3. Clothes Horse Fashions specializes in the manufacture and sale of ready-made clothing, primarily focusing on designer dresses and sportswear. With a global network of sales agents responsible for their respective geographic regions, the company is experiencing explosive growth. However, the company is currently facing intense pressure to continually enhance its supply chain performance in order to maintain its competitive edge.

To address this challenge, Jack Wilcox the COO is now keen to restructure their supply chain to optimize its operations and is trying to decide between implementing VMI or CPRF. While David Rakich, the SVP of Operations is in favor of adopting CPRF, the CIO, Ann Rosenthal, is leaning towards adopting VMI.

a. What is VMI? What arguments can Ann use to make the case for VMI and against CPRF?

b. What s CPRF? What arguments can David use to make the case for CPRF and against VMI.

 

International Logistics & Supply Chain Management

1.  A leading Indian brand of packed spices (both in whole form as well as grind form) is already having a vast pan-India distribution network. They are planning its international expansion by way of exports. It has identified the USA as the first foreign market to start with. Explain the factors the manufacturer should consider while formulating its supply chain strategy for exporting to the USA market and suggest an appropriate strategy for the same.

2. “THE COLLECTIBLES” brands follow a direct-to-consumer (D2C) model for sourcing & selling accessories like watches, belts, purses, wallets, etc. for men & women. With competition from similar other D2C companies, “THE COLLECTIBLES” is looking to differentiate itself from the others based on its delivery experience. It is also looking at a superior delivery experience to provide it a source of competitive advantage. Explain, with reasons, the choice between in-house & outsourcing of logistics for “THE COLLECTIBLES” to achieve its twin objectives.

3. An international brand is interested in setting up its first India operations by importing & selling its product range comprising of internationally renowned models of premium sports shoes through both the distributor as well as retail channel.

a.  Discuss the various requirements & the procedure to be followed for importing the products in the Indian market.

b. Discuss the requirements of warehousing in India for the distributor channel for the sports shoe brand? Would these be any different for the retail channel? Suggest the suitable type (or types) of warehouse.

 

World Class Operations

1. There is a common thread which connects Leading Manufacturers in diverse sectors such as Machinery (Caterpillar, Komatsu, JCB), Semiconductors (Intel, Motorola, Nvidia), Appliances (Samsung, Phillips, Whirlpool), etc., - They are all World Class Manufacturers (WCMs).

All WCMs are highly reputed for their unflinching commitment to Quality.   These manufacturers have understood that Quality is about identifying “what is important to Customers” and delivering this to their customers.  Explain how these (and other) WCMs use frameworks such as QFD and HOQ to help embed Quality into every aspect of the Product Creation – From Concept to Manufacturing.

2. Vijay Vasanthan has just joined as the GM – Maintenance at Melanathuru Tools, a leading Manufacturer of CNC Machines. As he reviews the company’s Equipment Maintenance history, he is concerned that there is no coherent Maintenance Strategy – i.e., except for some cases (e.g., critical machines) where the company uses Preventive Maintenance. For all other machines & equipment, they’re fixed when they break down. In order to streamline the Maintenance Department, Vijay is keen to adopt a Predictive Maintenance Strategy. In this context, …

a.  Describe the Reactive Maintenance & Preventive Maintenance approaches, along with their respective Pros & Cons.

b. Explain the Predictive Maintenance approach and why Vijay would want to adopt it to overcome the problems of Reactive Maintenance & Preventive Maintenance.

3a. Quality Awards are not only about rewarding organizations but also about recognizing the importance of quality in the business. These awards are often used as a tool to raise awareness among both Employees and as well, Customers about the importance of quality. They also help to improve Customer Satisfaction and Employee Morale. Discuss the difference between Regional and International Awards.

3. b. With reference to Quality Awards, what are the Deming Criteria (any 4) for Performance Excellence in assessing the award?

 

Managing Business Process Outsourcing

1. As the project manager at Pioneer Inc. which is a Insurance company in USA, you are tasked with identifying an off-shore BPO provider to handle the company’s back office operations. What critical checks would you perform during the due diligence process, and how would you gather the necessary information to ensure an informed decision?

2. TechNova Solutions, a mid-sized IT firm, is planning to expand its operations globally. To support this growth, the company aims to develop a capability sourcing strategy that ensures optimal allocation of resources, cost efficiency, and access to specialized skills. The leadership team is debating between in-house development, outsourcing, and forming strategic partnerships.

As a consultant, analyze the key factors TechNova should consider while designing its capability sourcing strategy. Provide recommendations based on their goal of sustainable growth and competitiveness.     

3. Background:

XYZ Retail, a leading e-commerce company headquartered in the United States, has revolutionized online shopping with its customer-centric approach, competitive pricing, and wide range of product offerings. Over the past five years, the company has expanded its operations to several countries across North America, Europe, and Asia, resulting in exponential growth in revenue and customer base. However, this rapid expansion has led to increasing operational complexities, higher overhead costs, and challenges in managing non-core functions such as customer support, payroll processing, and data entry.

The Challenge:

To focus on its core business strategies and improve efficiency, XYZ Retail has decided to outsource these non-core processes to a Business Process Outsourcing (BPO) provider. The goal is to achieve cost optimization, streamline operations, and enhance customer satisfaction while ensuring compliance with international regulations and data security standards.

The Options:

After extensive market research, XYZ Retail shortlisted three potential BPO providers:

1.   Provider A:

• A global leader in BPO services with over 20 years of industry experience.
• Proven expertise in managing large-scale operations for Fortune 500 clients.
• High focus on quality assurance, data security, and compliance.
• Service costs are 30% higher than competitors due to premium offerings.

2.   Provider B:

• A mid-sized BPO provider with 10 years of experience.
• Strong reputation for customer service and quick adaptability to client needs.
• Competitive pricing with flexible service packages.
• Limited scalability and fewer global delivery centers.

3.   Provider C:

• A new entrant in the BPO market, leveraging cutting-edge technologies such as AI and automation.
• Aggressive pricing strategy, with costs nearly 40% lower than Provider A.
• Potential for innovation-driven efficiency gains.
• O Limited   track   record   and   concerns   over   operational   reliability   and compliance.

The Decision Process:

XYZ Retail’s leadership team is divided on the selection of the BPO partner. Some members advocate for Provider A, citing its reliability and proven expertise, while others prefer the cost-effectiveness and customer-centric approach of Provider B. A few are intrigued by Provider C’s innovative solutions but remain cautious about the risks of partnering with a

new player in the market.

To make an informed decision, the leadership team has outlined the following evaluation criteria:

1. Cost Efficiency: Balancing cost savings with service quality.
2. Operational Excellence: Assessing the provider’s ability to handle high volumes
3. while maintaining accuracy.
4. Technology Integration: Compatibility with XYZ Retail’s existing systems and the ability to innovate.
5. Scalability: Capacity to support XYZ Retail’s growth trajectory.
6. Cultural Fit: Alignment with the company’s values and customer-first philosophy.
7. Risk Management: Data security, compliance, and operational reliability.

Your Task:

As the project manager for this initiative, you are tasked with evaluating the shortlisted providers and recommending the best fit for XYZ Retail. The decision must align with the company’s strategic goals and address both immediate and long-term needs.

3a. Evaluate the potential risks of choosing each Provider A, B & C, and propose strategies to mitigate them.

3b. Discuss the role of cultural fit and customer focus in selecting a BPO partner for a company like XYZ Retail.

 

Business & Allied Law

1. A car manufacturing company, XYZ Pvt. Ltd., entered into a contract with a supplier, Rubcotex Enterprises, for the delivery of synthetic rubber worth ₹20,00,000. The contract stipulated that Rubcotex must deliver the rubber within 45 days. However, the supplier failed to provide the rubber on time, causing production bottlenecks and significant losses to XYZ Pvt. Ltd. What are the legal implications of a breach of contract and remedies available to XYZ Pvt. Ltd., as per the Indian Contract Act, 1872?

2. Ramkrishna Traders is a partnership firm formed by three partners -- Tina, Amit, and Kamal. As per the partnership deed, each partner has contributed equal capital and receives an equal share in profits. After four years of operation, Amit decided to retire due to health issues. With the consent of Tina and Kamal, Amit wants to admit his 16-year-old son, Anish, to the partnership in his place. Discuss the legal implications of Amit’s retirement as per the Indian Partnership Act, 1932. Additionally, analyze whether Anish can be admitted as a partner and his legal position in the firm.

3. Ishaan purchased a premium smartwatch manufactured by ABCTech Pvt Ltd. for Rs 15,000 from TechShop.com, an e-commerce platform. The product came with a one-year warranty. However, within a month of usage, the smartwatch malfunctioned, causing Ishaan a minor electric shock when wearing it. Ishaan immediately reported the issue to TechShop.com and requested a replacement. Since the 15-day return window had lapsed, TechShop refused to assist and asked Ishaan to contact the manufacturer. But, ABCTech also did not accept liability, arguing that Ishaan might have mishandled the smartwatch.

a. As Ishaan believes the product was defective, how can he hold the e-commerce platform and manufacturer liable under the Consumer Protection Act, 2019?

b. What defenses can TechShop.com and ABCTech Pvt. Ltd raise in this case?

 

Business Communication

1. You have been invited for a crucial meeting and this is your wonderful chance to make a good impression as your head of marketing will be present in the meeting. You have been tasked to moderate the meeting. What are the things that you should keep in mind during and after the meeting to maximize benefits from the outcome of this meeting?

2. People are spitting chewing gums and pan masala in the newly constructed washroom. All the newly constructed design has taken a bad shape and the housekeeping staff is complaining about it. You need to end this practice. Write a memo to all the employees sensitizing them about the business etiquettes and general guidelines of using the washroom.

3. ABC coaching academy has started recently. They understand that coaching is a different industry and they have lined up the best faculties and have priced themselves low than their competitors. However, since they do not have credentials to support, they intend to write emails to prospective parents addressing their possible concerns of putting their children to this coaching academy. To expand their business, they are also inviting franchisees. ABC coaching academy is looking to open 2-3 franchisees now as they are new.

a. Write an email to a couple of possible people who would be willing to invest in franchisees. Your email should be convincing them to open new branches across the city?

b. Write a letter to all the parents assuring them the best for their children and answer the possible queries that they may have?

 

Business Ethics and Corporate Governance

1. You are the marketing manager at a popular beverage company, SparkFizz Co. The company is about to launch a new energy drink targeted at young adults. During product testing, you discover that the drink contains high levels of sugar and caffeine, which could lead to potential health risks if consumed in large quantities. You are offered a significant bonus if the product achieves record-breaking sales in the first quarter. Promoting the drink as “healthy and energizing” would likely boost sales but would mislead customers. However, the company's product launch depends on your marketing campaign. Highlighting the health risks transparently could lead to lower sales and damage the company’s reputation, potentially leading to layoffs. Identify whether the situation presents an ethical temptation, an ethical dilemma, or both. Justify    your   answer    with    the   key    differences    between    the    two    concepts.

2. Tech Pro Inc., a leading software development firm, is considering two options to increase profitability. The first option involves outsourcing its customer service operations to a country with lower labor costs, which will significantly reduce expenses but may lead to a slight decline in service quality. The second option requires investing in an advanced customer service training program, which will enhance service quality but will be expensive and yield slower returns.

After consulting the board of directors, the CEO decides to outsource customer service operations. This decision aligns with the shareholder model because it ensures higher immediate profits and better dividends for shareholders. However, the decision receives criticism from some employees and customers who feel it undermines service quality.

How does the decision to outsource customer service reflect the shareholder model of business ethics? What are the ethical implications in this case?

3. Aman Mathur is the CEO of Super Tech, a fast-growing technology firm. Recently, Aman noticed that some of his senior managers were not adhering to the company’s policy on expense reporting, approving inflated claims without proper checks. Although the amounts were small, Aman knew this could snowball into a larger issue if left unaddressed.

To set the tone at the top, Aman called a meeting with all managers. During the meeting, he emphasized the importance of integrity and transparency in all business operations, including expense reporting. He shared examples of how small ethical lapses can lead to larger scandals and harm the company’s reputation. Aman also voluntarily shared his own expense reports with the team, demonstrating full compliance with the rules. Additionally, he introduced stricter audit mechanisms and announced a rewards program for employees who demonstrate ethical behavior.
By addressing the issue openly and leading by example, Aman reinforced the importance of ethical conduct at all levels of the organization.

a. What does ‘tone at the top’ means? How did Aman’s actions demonstrate the concept of "Tone at the Top"?

b.  What specific steps did Aman take to promote ethical behavior in Super Tech?

 

Business Statistics for Decision Making

1. The management of Swift Rides Pvt. Ltd., a ride-sharing service, wants to understand the factors affecting the Average Daily Rides across their network. They hypothesize that three key variables drive the number of daily rides: Average Daily Active Users, Surge Pricing (Average Multiplier), and Weather Conditions (coded as 1 for adverse weather like rain or snow, and 0 for normal weather). The company has collected monthly data over the last three years.

Table 1: Data Set

Period	Average Daily Rides	Average Daily Active Users	Surge Pricing (Avg. Multiplier)	Weather Conditions (1-Adverse, 0-Normal)
Jan-21	12,500	25,000	1.5	1
Feb-21	14,000	27,000	1.2	0
Mar-21	13,800	26,800	1.4	0
Apr-21	12,200	24,500	1.6	1
May-21	11,700	23,000	1.7	1
Jun-21	14,300	28,000	1.2	0
Jul-21	15,000	29,500	1.3	0
Aug-21	13,500	27,000	1.5	1
Sep-21	12,900	26,200	1.4	1
Oct-21	14,800	28,500	1.3	0
Nov-21	13,200	26,000	1.4	1
Dec-21	11,900	24,500	1.6	1
Jan-22	12,600	25,500	1.5	1
Feb-22	14,500	27,500	1.2	0
Mar-22	13,900	27,000	1.4	0
Apr-22	12,800	24,800	1.6	1
May-22	11,800	23,200	1.7	1
Jun-22	14,700	28,800	1.2	0
Jul-22	15,300	30,000	1.3	0
Aug-22	13,700	27,200	1.5	1
Sep-22	13,100	26,500	1.4	1
Oct-22	14,900	29,000	1.3	0
Nov-22	13,300	26,300	1.4	1
Dec-22	12,000	24,700	1.6	1
Jan-23	12,700	25,700	1.5	1
Feb-23	14,600	27,700	1.2	0
Mar-23	14,000	27,200	1.4	0
Apr-23	12,900	25,000	1.6	1
May-23	12,000	23,500	1.7	1
Jun-23	14,800	29,000	1.2	0
Jul-23	15,400	30,500	1.3	0
Aug-23	13,800	27,500	1.5	1
Sep-23	13,200	26,800	1.4	1
Oct-23	14,700	28,800	1.3	0
Nov-23	13,400	26,500	1.4	1
Dec-23	12,100	25,000	1.6	1

 

On the basis of data given in Table 1, compute the correlation of Average Daily Rides with each independent variable. Perform a multiple regression analysis using the data. Provide insights based on the following metrics:

• Adjusted R-square.
• Multiple R
• ANOVA results (significance of variables)

2. On the basis of the data given in Table 1:

• Compute the measures of central tendency of Average Daily Rides, Average Daily Active Users, and Surge Pricing (Average Multiplier).
• Compute the standard deviations of these 3 variables.
• Construct the histogram for each of these three variables, and comment on their skewness.

3. Cura Pharmaceuticals Ltd., a distributor of prescription drugs, manages inventory for a critical medication used in hospitals. The company has observed that demand during the lead time (the time between placing an order with the supplier and receiving the stock) is normally distributed with a mean of 500 units and a standard deviation of 120 units. To avoid shortages in critical situations, the company places a reorder when the inventory falls to 600 units. However, there have been instances of stock-outs, which the management is keen to address.

a. What is the probability of a stock-out (i.e., demand during lead time exceeding 600 units)?

b. The management wants to ensure the probability of a stock-out is no more than 5%. What should the reorder point be (i.e., what should the inventory level be when the company places a reorder)?

 

Consumer Behaviour

1. How has Amul planned its expansion in the US market? How is it giving the consumers in the US “The taste of India”?

Note: - Please refer article of business standard of 25th March 2024 for writing this answer.

2. How are consumers staying digitally relevant in today’s context? How is the online sales increasing and how is it benefiting the consumer?

Note: - Please refer business standard article of 2nd June 2024 for writing this answer titled Selling like hot cakes: Online sales blaze as consumers click to stay cool.

3. Case Study

Prices of consumer durables may go up

Container prices have shot up by up to 300 per cent in the past one month owing to geopolitical tensions between Israel and Iran following the former’s attack on Hamas, causing shortages and pushing consumer durables companies to increase prices.

Companies have planned increases but some are yet to decide on the extent of the increase. “Inventory shortages, worsened by disruption in the Red Sea due to geopolitical tensions between Israel and Iran, are significantly impacting the logistics landscape.

There is a noticeable shortage of inventories across China, especially in East and South China, compared to its demand. This imbalance has caused shipping container prices to increase by 150-300 per cent, depending on factors like lot size and material type, making it more challenging for businesses to secure cargo space for shipments,” Arjun Bajaj, director at Videotex, an Indian original equipment manufacturer/original design manufacturer, told Business Standard.

He said there was an upward trend in container costs, with prices changing every week and were expected to go up even further, with no clear timeline for resolution from freight operators. This is affecting not only India but also the global supply chain.

The company has not decided on the price increase. However, Super Plastronics, a Kodak brand licensee, is planning to increase prices by 3-5 per cent in June and another 3-5 per cent in July on its TV sets. Avneet Singh Marwah, chief executive officer, said due to rising container prices, coupled with raw material prices shooting up, the company was forced to go in for another round of price elevation. “This situation is similar to the one we faced during the pandemic years, where costs were constantly increasing and we were forced to make our products costlier,” he said. Bajaj said:

“The rise in costs has led to higher manufacturing expenses, increased working capital requirements, disrupted the cash flow, extended production timelines, and complicated delivery schedules. To address these challenges, we are strengthening our collaboration with logistics partners and implementing careful inventory management practices. Currently, Videotex has managed the situation, maintaining sufficient inventories to meet production demands for the next three months.” B Thiagarajan, managing director, Blue Star, said China’s growth seemed to have revived and the US is also going to start witnessing growth.

“The world doesn’t have that much material to offer to cope with this growth. However, India is the hottest country in terms of growth,” Thiagarajan said. The company raised prices by 3 per cent ten days ago and it would keep monitoring the situation. If prices reduce then the company will roll back the price increase, he said. Thiagarajan anticipates a huge shortage of raw material due to growth in various economies. “You pay a price for growth. The price is going to be the waiting period and then there is going to be a cost attached to it.”

Note: - This article is from 30th May 2024. Kindly refer business standard newspaper for reading this article.

a. Why are the consumer durables companies increasing the prices? What other factor has caused the cost to increase?

b. How much is super plastronics increasing its price and why? What is the reason for the cost going spiral which will impact the customer after all?

 

Corporate Finance

Q1. XYZ Ltd. is considering a proposal of installing a Machine. The equipment would involve a Cash outlay of Rs. 25,00,000. The expected life of the project is 5 years without any salvage value. Below cashflow will be achieved by the organization:

Year	Cash Inflows
1	600000
2	700000
3	750000
4	800000

 

Discounting rate is 8%

Find out the PV of Cash Inflows, NPV, and Profitability Index.

Q2. The following particulars are available in respect of three investment proposals

	Project A	Project B	Project C
Cost (in Rs.)	1,00,000	1,20,000	1,40,000
Annual savings (in Rs.)	30,000	32,000	34,000
Estimated scrap (in Rs.)	16,000	20,000	30,000
Life (in years)	12	10	9
Taking interest rate to be 8% p.a. rank these proposals by using
Net present value method and Profitability index method.

 

Q3. Being Working Capital Consultant, your client is planning to start a business related to FMCG sector and he is confused that how much working capital will be required to start his business and also, he wants to know that why service industry requires less working capital, find out:

a. How to determine the working capital requirement of FMCG business.

b. Why service industry requires less working capital as compare to manufacturing industry.

 

Cost and Management Accounting

Question 1:

Raja Brothers manufactures a product X. It is estimated that for each ton of material consumed, 1.00 articles should be produced. The standard price per ton of material is Rs. 10. During the first week in January 2024, 100 tons of material were issued to production, the price of which was Rs. 10.50 per ton. Production during the week was 10,200 articles. Compute the Cost Variance, Price Variance, Usage Variance, and Yield Variance with verification and workings.

Question 2:

You are required to prepare an operating cost sheet showing the cost of electricity generated per unit of kWh by KLM Thermal Power Station for the year 2024.

Total units generated	7,00,000 kWh ₹
Operating Labour	43,750
Plant Supervision	6,250
Lubricants & Supplies	32,500
Repairs & Maintenance	21,000
Administrative Overhead	56,500
Capital cost	1,00,000

 

Following is the additional information:

• Depreciation rate chargeable is 2% per annum.
• Interest on capital is 11%.
• Coal consumed per kWh for the year is 2.205 lb and cost of coal delivered to the power station is Rs.125 per metric ton.

Question 3:

3. a. “Product costing is the process of calculating the costs associated with a product, while service costing is the process of calculating the costs associated with a service.”

To elaborate the above, explain the meaning of the two types and then distinguish between Service Costing and Product Costing.

3. b. Dan Ltd manufactures a single commodity with a marginal cost of Rs.0.75 per unit. Rs.12,000 are fixed expenses. The demand is such that it can exchange up to Rs.40,000 units at Rs.1.50 per unit, so all further purchases are to be done at Rs.1.00 per unit. A planned profit of Rs.20,000 is in operation. How many units must be made and sold?

 

Customer Relationship Management

Q1. Analytical CRM is significant in analyzing new customer behavior and improving relationships with existing customer. Justify this statement with an example from any service firm.

Q2. There are multiple reasons which are central to the unsuccessful implementation of CRM leading to huge losses for a company. Design a CRM implementation Strategy for a newly launched Café in hills of Uttrakhand.

Q3. Case Study:

Honda manufactures and markets a successful range of motorcycle, power equipment and marine products. Honda recognized that while it was diligently nurturing individual relationships with partners, dealers and customers, each was closed off from the others. Inevitably, this meant valuable customer data being trapped in pockets within the organization and not available to potential users. Honda realized that consolidating and freeing up the flow of data could have a huge positive impact on the effectiveness and efficiency of the business.

Honda developed a strategy themed ‘Customers for Life’, based on data integration and a whole-of-customer view. Honda found customer-related data in numerous spreadsheets and databases across the business. These were integrated into a single CRM platform, supplied by salesforce.com, and hosted in the cloud. This was enriched with customer information from Honda Rider Training (HRT), Automobile Association memberships. Honda then removed responsibility for managing customer relationships from individual departments and moved it to the one CRM unit. Honda has built workflows into customer touchpoints, for example customer satisfaction surveys, guaranteeing follow-up of any negative comments.

Q3a. Describe how data management at Honda could help build and strengthen Honda’s customer relationship.

Q3b. Honda’s strategy “Customers for Life” a pioneer step in creating a whole of customer view in one place. Discuss how this strategy is beneficial for employees and customers.

 

Financial Statement Analysis

Q1. ABC ltd. Is about to finalise their financial statements, For the year ended June, 30, 2024. The intended authorisation date of financial statements is September 15, 2024. Following are the events that occurred since June 30, 2024, explain the type of event and their treatment in financial statements:

Sr. No.	Events
1	On July 12, 2024, word came in that a foreign client had filed for liquidation in May of that year. There are currently no opportunities for this debt to be recovered.
2	The company offered 1,000 copies of Product A for just ` 15 each on July 15, 2024. The price per unit was ` 20. However, due to damage brought on by improper handling on June 25, 2024, this Product’s value has been reduced to its NRV of ` 17 per unit on June 30, 2011.
3	Due to damage from water spoilage on August 5, 2024 the company sold 1,000 pieces of Product B for just ` 12 each on August 15. The price per unit was `20. However, on June 30, 2011, this Product had been valued at its NRV of `15 per unit.
4	On June 27, 2024, an asset was acquired and put into service. However, on July 5, 2024, an invoice was received.
5	ABC Limited declared on July 7, 2024, that it would stop making Product C due to high losses, which accounted for 22% of total sales

 

Q2. XYZ Ltd. prepares its financial statements annually. It assumes the business will continue indefinitely, records expenses when incurred, and ensures consistency in accounting practices over years. Explain the fundamental accounting assumptions applied in XYZ Ltd.'s financial reporting.

Q3. An investor is evaluating two companies: one with stable cash flows and another with significant growth potential. Discuss two main valuation techniques they could use and explain which technique suits each company's characteristics.

a. Economical Value Added

b. Market Value Added

 

Fundamentals of Taxation

1. Appraise the concept of taxation by defining key terms such as Person, Assessee, Income, Assessment Year, and Previous Year. Additionally, elucidate the determination of Total Income under various Heads of Income and the Basis of Charge as per the Income Tax Act.

2. Interpret the concept and significance of GST in India. Demonstrate its scope, key features, and the principles of subsumation of taxes. Briefly outline the GST model adopted in India and its implications.

3. Mr. Ramesh runs a retail business. For the financial year 2023-24, the following details are available regarding his income and expenses:

• Gross receipts from sales: ₹20,00,000
• Purchases: ₹10,00,000
• Rent for business premises: ₹2,50,000
• Salary paid to employees: ₹3,00,000
• Depreciation on business assets: ₹1,00,000
• Interest on business loan: ₹50,000
• Penalty for late filing of GST return: ₹20,000
• Personal travel expenses (recorded as business expense): ₹30,000

Additionally, Mr. Ramesh has earned ₹1,00,000 as interest from fixed deposits unrelated to the business.

a. Compute the Net Profit chargeable under "Profits and Gains of Business or Profession," excluding disallowable expenses.

b. Calculate the Total Income of Mr. Ramesh, considering the interest income from fixed deposits, and explain its treatment.

 

Integrated Marketing Communications

1. Citing from your own practical experience which marketing communication has influenced you to purchase your favorite product and what was your experience after you used the product?

2. What is the role of integrated marketing communication in various mediums and how does it influence the consumer? What is the strategy for the launch of a new brand extension product and how will you ensure that the product will be a big success?

3. Case Study

Brand Maggi stronger than ever as Nestlé India gears up for new leader

Nothing has presented “two minutes” as tastefully as Maggi since its entry into India over four decades ago. When it first arrived in the country in 1983, Nestlé’s “two-minute noodles” faced a daunting task: Cracking the traditional roti-sabzi market. But with an instantly catchy Doordarshan campaign, Maggi not only created a new category of snacking but also came to dominate it. Today, Maggi remains the undisputed champion of the instant noodle segment, Notwithstanding a near existential crisis a few years ago and intense competition. Nestlé India is poised for a leadership change as Suresh Narayanan, who became chairman and managing director in 2015 when the Food Safety and Standards Authority of India (FSSAI) had ordered a nationwide recall of Maggi noodles due to high levels of lead found in the product, prepares to retire in July 2025. His tenure and departure offer a moment to reflect on the resilience and committed following of the brand Maggi. For an insight, look no further than the popular “Tom Uncle’s Maggi Point” at Delhi University’s North Campus.

Run by Sandeep Kataria, affectionately known as “Tom Uncle,” this kiosk has served Maggi since 1993. “We started selling Maggi back then and never stopped,” he recalls, reflecting the brand’s place in the hearts — and stomachs — of generations of students. Brand consultants agree that Maggi has transcended its product category. Samit Sinha, founder of Alchemist brand consulting, notes: “Maggi wasn’t the first instant noodle in India, but it became synonymous with the category. Originally aimed at children, it quickly spread and became a staple at the remotest households of the country.” This reach proved vital in 2015 when Maggi faced its most turbulent period with FSSAI banning the instant noodles sales for five-month sales. Around 35,000 tonnes of noodles were pulled off shelves and destroyed. Yet, despite the turmoil, Maggi emerged unscathed, with even more dedicated fans, because of “traction and momentum” it had established long before the crisis. Nestlé responded by doubling down on its distribution network, expanding its reach to 205,000 villages under the Rurban strategy.

“The spread and reach of the brand have made it ubiquitous and an important part of the country’s fabric today.” At the height of the 2015 crisis, Kataria aka "Tom Uncle”, recalls “students who visited the stall during those days would ask if there was a packet still lying somewhere. Once the brand was back on shelves, it started selling more than ever before.” Santosh Desai, a noted brand expert and CEO and MD of Future Brands, suggests that Maggi found a perfect niche within Indian consumer preferences, positioning itself as an accessible and adaptable staple. “There was an inherent fondness and affection for the brand, which enabled its quick revival in 2015.It is also a brand that continued to evolve itself as the years flew by.” While Nestlé India’s net sales tumbled 17.2 per cent in 2015 owing to the crisis, Maggi quickly regained its position as the market leader in 2016 with over 60 per cent market share. Today India is the brand’s biggest market globally, with more than six billion serves in the last year. The brand is part of the prepared dishes and cooking aids portfolio, which contributed to 30.4 per cent of total sales in 2023.

The Maggi product-line has also evolved over time. The company launched vegetable atta noodles in 2005, an oats variant in 2014, and more recently, a Korean-flavoured noodle in 2023 to tap into India’s Hallyu wave. This product diversification has kept the brand fresh and responsive to changing consumer tastes.

Questions:

a. How has Maggi done in the Indian Market and how has its marketing communication helped it relate to the entire set of customers from young to old?

b. What Integrated communication strategy did Maggi adopt to regain its top position and how has it managed the same by regaining the customers trust and its market share after its debacle in 2015 where it lost a big chunk of market share?

 

Investment Analysis and Portfolio Management

1. Riya is an aspiring entrepreneur who has recently come up with a promising idea for a tech startup. However, she faces a major hurdle – raising enough funds to bring her vision to life. After exploring various options, Riya decides to approach the capital market to seek funding. She begins researching how the capital market works and realizes that it can play a vital role in the growth of her startup. Highlights the functions of capital market plays in the financial system.

2. Arvind is a financial analyst working at a leading investment firm. Arvind decides to use the Capital Asset Pricing Model (CAPM) to calculate the expected return on the stock. While working on the model, Arvind’s senior warnings about the limitations of CAPM, especially in real-world applications. Although CAPM is a widely used model, it comes with certain assumptions that might not always hold true in the actual market. Describe all those limitations which Arvind has to keep in mind.

3a. Mr. Aditya purchase 500 shares of XYZ co. at Rs.100 each. During the year company declare a dividend 50 per share. At the end of year Mr. Aditya sale, the shares at Rs.200 per share. Calculate total return at the end of the year.

b. Ajay has recently started investing in the stock market. He has been reading a lot about the potential of earning high returns, but he is also keen on understanding the various costs associated with trading stocks. Suppose you are good friend of Ajay & investing in the stock market from last few years. Explain him about the different types of transaction costs involved while trading.

 

Micro Economics

1. ABC Manufacturing produces a popular brand of smartphones and is planning to launch a new model in a highly competitive market. To decide on the pricing strategy, the management wants to understand how the demand for their smartphones will change if they alter the price. They also wish to explore how different types of products may react differently to price changes.

In the context of ABC Manufacturing’s scenario, explain the concept of price elasticity of demand. Discuss the various types of price elasticity of demand and how this understanding can help the company determine an effective pricing strategy for their new smartphone model.

2. Explain the concepts of Total Utility and Marginal Utility with appropriate illustrations and their real-life applications. Given the data, compute the Marginal Utility for each unit of the good consumed, and analyze how it changes as consumption increases.

Unit Consumed	Total Utility	Marginal Utility
0	0
1	15
2	27
3	36
4	42
5	45

 

3a. Mr. Arjun, an economics student, is preparing a project comparing different types of economies. While researching, he learns about the capitalist, socialist, and mixed economic systems and their unique features. However, he is particularly interested in understanding the role of government in a capitalist or free enterprise system and a socialist system.

In the context of Mr. Arjun’s research, elaborate on the three types of economies and the role of the government in each economy. 

3b. Calculate the price elasticity of supply (PES) from the given data and interpret the result.

Price (Rs)	Quantity Supplied (Units)
100	40
120	50

 

Operations and Supply Chain Management

1. Explain the Sales and Operations Planning (S&OP) process in the context of the automotive industry by discussing strategies for adjusting production capacity and managing fluctuating demand. Highlight how quantitative techniques for aggregate planning are applied in the automotive sector, considering the hierarchical nature of planning from strategic to operational levels.

2. Describe the role of Enterprise Resource Planning (ERP) and Product Lifecycle Management (PLM) in the pharmaceutical industry. Discuss their applications in enhancing operational efficiency, regulatory compliance, and innovation management. Highlight how these systems contribute to maintaining competitiveness in a highly regulated and dynamic sector.

3a. Examine the concept of Lean Systems in the healthcare sector by discussing the basic elements of Lean Systems, strategies for successful implementation, and their application in improving operational efficiency and patient care in hospitals.

3b. Analyze the concept of scheduling in healthcare sector by discussing key scheduling techniques and their application in optimizing resource utilization, reducing patient waiting times, and improving service quality in hospitals.

 

Operations Research

1. An automobile manufacturing company is evaluating the expected demand for a new electric vehicle (EV) model to optimize its production plan. Due to uncertainty in market demand, the company has decided to use Monte Carlo simulation to estimate the likely range of monthly sales. Historical data suggests that demand follows a normal distribution with a mean of 1,000 units and a standard deviation of 200 units. Using random numbers, simulate the monthly sales for 10 months and compute the average sales over this period. Discuss the importance of Monte Carlo simulation in handling uncertainty in demand forecasting. Apply the simulation for the given scenario and analyze the results to suggest an optimal production plan for the EV model.

2. You are a procurement manager for an electronics manufacturing company tasked with optimizing the transportation of raw materials from multiple warehouses to various production facilities using transportation problem-solving techniques. There are four warehouses (W1, W2, W3, W4) and five production facilities (P1, P2, P3, P4, P5). The supply and demand at each location are as follows:

Warehouse	Supply (in tons)
W1	40
W2	30
W3	25
W4	35
Production Facility	Demand (in tons)
P1	30
P2	25
P3	35
P4	20
P5	20

 

The transportation costs (in $ per ton) from each warehouse to each production facility are:

	P1	P2	P3	P4	P5
W1	7	6	9	8	5
W2	6	5	7	4	6
W3	8	7	5	6	4
W4	5	4	6	7	8

 

Firstly, derive an initial basic feasible solution using Vogel's Approximation Method (VAM) to find the initial feasible solution for transporting raw materials from warehouses to production facilities while minimizing transportation costs. Then, use the stepping stone method to identify potential improvements in the initial solution and determine the optimal solution, providing a step-by-step analysis of the stepping stone method, including detailed calculations, improvement possibilities, and the updated allocation in the transportation table.

3. You are managing a large-scale renewable energy power plant construction project. The project consists of multiple interdependent activities that must be carefully planned and executed to ensure timely commissioning of the facility. Consider the following activities and their dependencies:

1.   Land Clearance (A)

2.   Foundation Construction (B)

3.   Turbine Installation (C)

4.   Power Transmission Setup (D)

5.   Control Room Configuration (E)

6.   External Landscaping (F)

7.   Final Testing and Handover (G)

The estimated durations and dependencies are as follows:

Activity	Duration (weeks)	Dependencies
A	2	-
B	5	A
C	6	A
D	4	B, C
E	3	D
F	2	D, E
G	1	F

 

Part a: Using this data, create a project schedule to identify the earliest start and finish times for each activity. Determine the critical path for the project and calculate the total project duration.

Now assume activity durations follow a normal distribution with the following means and standard deviations:

Activity	Mean Duration (weeks)	Standard Deviation (weeks)
A	2	0.3
B	5	0.8
C	6	0.9
D	4	0.4
E	3	0.5
F	2	0.3
G	1	0.2

 

Part b: Using the provided data, calculate the probability of completing the project in 14 weeks or less and the probability of completing the project between 13 and 15 weeks.

 

Performance Management System

Q1. To motivate the employees for excelling in performance, there should be a direct link between employee performance with rewards and career growth of employees. You being the HR Manager of the company, what steps would you suggest in the appraisal process to achieve this?

Q2. You are the Leader of a ten members team. You notice that a bright member of your team is not able to meet the deadlines. So, you decide for performance feedback meeting with the team mate. During discussion, the team mate reveals that due to personal problems, he is not able to focus on his job and missing the deadlines. You want to support your team member. Explain the benefits of performance feedback and steps would you take as the Leader to balance the empathy towards team member with the organization’s need for constant productivity?

Q3a. You are a newly promoted manager in a large organization. You noticed that one of your team members who showed good potential during recruitment process is consistently underperforming.  You are also considering that the reason for underperformance might be beyond the control of your team member. You want to address this issue effectively. So how can a performance management system assist in identifying and resolving this issue related to the employee’s performance, and what steps should you take to ensure fairness in this process?

Q3b. For increasing the productivity of employees, their performance needs to be compared with the predetermined goals. You being the Manager of a team of seven employees, how will you decide that there is a focus on goal setting and what method/methods will you suggest to evaluate the performance of the employees against predetermined goals?

 

Project Management

1. Discuss the four types of project closure using suitable examples and explain the key characteristics of each type and their implications for project management?

2. Discuss the eight steps in the Project Portfolio Management (PPM) process as described by Longman and Englund. Illustrate your explanation with relevant examples, highlighting the significance of each step in ensuring alignment with organizational goals.

3. Explain the concept of Earned Value Analysis (EVA) in project management by solving the following:

3.a) You are the project manager of a project with a budget of ₹1,200,000. The project duration is 8 months, and two teams are working for a total of 12,000 hours. As per the project schedule, 45% of the work should be completed by now. However, the project is 50% complete, and 60% of the budget has been spent. Calculate PV, EV, CV, SV, CPI, and SPI, and interpret the results.

3.b) Your project is scheduled for 18 months.  Five teams are working on three critical deliverables. Some teams are ahead of schedule, while others lag. Some areas face cost overruns, while others see cost savings, making it challenging to assess whether the project is over or under budget. Six months into the project, with a total budget of ₹3,600,000, you have already been spent ₹1,500,000, and the CPI is 0.8. Calculate the EAC, ETC, and VAC, and interpret the results.

 

Research Methodology

1. You are a research consultant hired by a mid-sized online grocery delivery service, QuickGrocer, which has been operational for three years. Despite its growing customer base, the company has been receiving a surge in customer complaints. Customers frequently report that their orders are not delivered within the promised timeframe. This has led to negative reviews and a drop in repeat purchases. Items such as fresh produce, dairy products, and household essentials are often unavailable, frustrating customers and driving them to competitors. Customers feel that the platform does not cater to their preferences or purchase history, making the shopping experience less engaging. The company collects vast amounts of transactional data (order history, purchase frequency) and behavioral data (browsing patterns, abandoned carts) but has not yet developed an effective strategy to leverage this data for operational and customer-centric improvements. Develop a comprehensive research plan to address these challenges. Your research plan should include the following components: identification of the research problem and the data collection process.

2. Ananya and Kunal are conducting research on the adoption of artificial intelligence (AI) tools in improving customer service experiences in the banking industry. They aim to gather data from customers and banking professionals to understand perceptions, challenges, and opportunities associated with AI-driven customer service. As their supervisor, what steps would you recommend to them for designing a questionnaire that effectively captures the required data? Additionally, explain the key characteristics of a good questionnaire that they should consider before distributing it to respondents.

3. A leading fintech company in India, PaySmart, aims to expand its reach and improve the user experience of its mobile payment application. Despite a growing user base, the company faces challenges in understanding why some customers are reluctant to adopt mobile payment apps. Factors such as trust, usability, security concerns, and cultural influences seem to play significant roles. PaySmart wants to conduct a research study to explore these factors in detail and identify actionable insights to increase adoption rates among diverse user groups across urban and rural areas.

a. To answer the research question: “What factors influence the adoption of mobile payment applications in India, and how can fintech companies address barriers to enhance user acceptance?" Mention the steps you will include to perform a Literature Review on understanding factors influencing mobile payment app adoption in India.

b.  Discuss the steps you will take to conduct this research and answer the research question: What factors influence the adoption of mobile payment applications in India, and how can fintech companies address barriers to enhance user acceptance?".

 

Rural Marketing

1. Pricing plays an important role in Rural Markets how does a company selling agro inputs as fertilizers and seeds plan their pricing strategy.

2. Mr Sharma of Universal corporation wants to grow sales in the southern rural markets of India for a regional brand of Edible oils, what steps he should follow to increase the Brand Equity and increase market share.

3. Case study - Famous Garments

The company has been  manufacturing and selling  ladies and children  garments for past two decades  in rural markets, the sales are steady and the Brand is  popular, however in the past two years the company is observing that there is a shift  from its brand and sales are stagnant, the reasons analyzed   are that the company does not rate and rank the garments as per different segments in the market and follows a pan India mass marketing strategy, the result is sales in certain  regions are good and sales in some slow.

a. How does the company segment the markets for garments keeping in mind the Pan India approach?

b. What factors they should keep in mind in the segmentation process?

 

Sales Management

Q1. A leading retail chain has been experiencing inconsistent sales performance across its branches. The management believes that a lack of proper sales training is a key reason for this issue. As the sales manager, how would you design a sales training program to address this problem and improve overall performance?

Q2. Prepare a Sales Plan for a brand of electronic goods focusing in rural market.

Q3. Read the case & answer the questions based on the case:

A luxury hotel chain, Grandstay Hotels, has been facing challenges in increasing its corporate bookings and repeat customers. The management has decided to focus on personal selling to target high-end corporate clients and loyalty programs to encourage repeat visits. They plan to hire a dedicated sales team to personally interact with potential clients, offering customized packages and services.

As the Sales Manager of Grandstay Hotels, you are tasked with setting clear personal selling objectives and determining sales-related marketing policies to support this initiative.

Questions:

a) What objectives would you set for your sales team to achieve success in targeting corporate clients and increasing repeat customers? How would you ensure that these objectives align with the hotel’s overall goals?

b) What marketing policies should you implement to support the sales team’s efforts? How would you structure pricing, promotions, and loyalty programs to attract high-end corporate clients and encourage repeat visits?

 

Start your Start up

1. Ananya and Ravi, undergraduate students, attend a startup boot camp at their college. During a brainstorming session, the organizers challenge participants to generate an innovative business idea that addresses a common problem in urban areas. Ananya suggests creating a platform to connect people with leftover food to community kitchens and shelters to reduce food wastage. Ravi, on the other hand, proposes developing smart trash bins that incentivize waste segregation by offering discounts or coupons when used correctly. The duo is unsure which idea to pursue and how to refine their concepts into actionable business plans.

Question:

How would you evaluate the innovative ideas suggested by Ananya and Ravi. Which idea would you recommend for implementation and why? Suggest ways to refine the chosen idea for better execution.

2. Rohan, a college student passionate about technology, plans to launch a startup offering customized 3D-printed products, such as phone cases, jewellery, and decorative items. He believes his idea has potential but struggles to create a detailed business plan. His mentor suggests focusing on key components such as market analysis, value proposition, operations, revenue model, and marketing strategy. Rohan has identified a target audience of college students and young professionals but is unsure how to address other components of his business plan.

Question:

Help Rohan outline the key components of a startup business plan for his customized 3D- printed products. Provide specific examples to guide him in developing each component.

3. Arjun has launched a tech startup called "SmartServe" that provides AI-powered customer service solutions to small and medium-sized businesses. While the technology is innovative, the startup faces challenges such as limited market penetration, competition from established players, and difficulty in securing long-term clients. Arjun is now planning a strategic roadmap to scale his business. He is evaluating two critical areas: identifying his target market and designing a competitive pricing strategy to attract more clients while maintaining profitability.

Questions:

a) How can Arjun identify the right target market for "SmartServe" to ensure focused growth?

b) Suggest a competitive pricing strategy for "SmartServe" that balances client acquisition and profitability.

 

Strategic Brand Management

Q1. Phalada Pure & Sure is an Indian organic food brand that produces a variety of organic food products, including spices, grains, herbs, pulses, and snacks. The company works with farmers to support rural development and encourage organic farming practices. How can Phalada Pure & Sure position itself effectively in the Indian market to attract health-conscious consumers?

Q2. Fabindia is an Indian chain store retailing garments, home-decor, furnishings, fabrics and products handmade by craftspeople across rural India. Fabindia plans to introduce a skincare and wellness range. Outline the steps for this brand extension and discuss potential benefits and risks?

Q3a. Tata Motors wants to position its new electric vehicle (EV) as a leader in the market. Based on Jennifer Aaker’s brand personality scale, which two traits the brand should focus on, and how can these traits be communicated?

b. Top Breads is a local bakery in Sector 18, Noida Uttar Pradesh. Top Breads is facing a decline in customer interest as new bakery chains emerge in the area. How can Top Breads manage its brand over time to maintain its market share?

 

Strategic Management

1. Vikas is the CEO of "GreenTech Solutions," a mid-sized company that manufactures solar panels. The company has been experiencing declining sales over the past year due to increased competition, rising raw material costs, and changes in government policies. Vikas decides to conduct a strategic analysis to identify GreenTech's strengths, weaknesses, opportunities, and threats (SWOT) to create a plan for future growth.

Question:

Using the SWOT analysis framework, help Vikas assess the current situation of GreenTech Solutions. Provide strategic recommendations based on the analysis to improve the company's performance.

2. Meera is the founder of "EcoWear," a startup producing biodegradable clothing. After initial success in her home city, Meera wants to scale her business nationally. However, she faces challenges like increasing competition, limited brand recognition, and higher logistics costs for nationwide distribution. To achieve sustainable growth, Meera decides to formulate a strategy that aligns her resources and capabilities with market opportunities.

Question:

Assist Meera in formulating a growth strategy for EcoWear by identifying key strategic goals and actionable steps.

3a. Ananya recently started a bakery called "Baked Bliss" that specializes in organic, gluten- free pastries. She wants her bakery to stand out in the market and develop a clear identity for customers. Ananya believes having a well-defined vision and mission statement will help her communicate her values and goals effectively. She asks for your help in drafting these statements.

Question:

Help Ananya create a vision and mission statement for "Baked Bliss" that reflects her goals for the bakery and the values she wants to promote.

3b. Ravi owns a small coffee shop, "Café Aroma," which offers a variety of coffee blends and snacks. While many coffee shops in his area offer similar products, Ravi wants to make Café Aroma stand out. He decides to differentiate his shop by offering unique, organic, and locally sourced ingredients, as well as a cozy, artsy environment with live performances on weekends. Ravi believes this will attract customers who appreciate high-quality, personalized experiences over standard offerings.

Question:

Explain how Ravi is using a differentiation strategy for Café Aroma and how this can benefit his business.

 

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